Is renovating an office space tax deductible?

My CPA is saying it can be recouped through depreciation over subsequent years, but seems to me like it should be a year of expenditure deductible.

Section 179 deduction is also available for some things.

Qualified section 179 real property. You can elect to
treat certain qualified real property you placed in service
during the tax year as section 179 property. If this election
is made, the term "section 179 property" will include any
qualified real property that is:
Qualified improvement property, as described in sec-
tion 168(e)(6) of the Internal Revenue Code; and
Any of the following improvements to nonresidential
real property placed in service after the date the non-
residential real property was first placed in service.
1. Roofs.
2. Heating, ventilation, and air-conditioning property.
3. Fire protection and alarm systems.
4. Security systems.