Good morning Betsy!
We have a great Knowledge Base article that goes over this exact situation. When you build a shed like this, is is not considered a capital asset until you are able to actually use it to assist you in earning income. Therefore, we use what we call the "Work in Progress Method". You can click on the link below to read the article - it should help you out!
http://community.fccsoftwar...
I hope this helps!
