USA LLC deduction for repairs of storm damage and insurance proceeds.

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I own a LLC for a rental commercial property which sustained damages during hurricane IDA in 2021.

Last year (2023), I fixed part of the damages (gutters) and this month the insurance settlement is finally finalized.
I will repair the rest of the property (roof) this year.

How to properly deal with the tax implications?
Can I deduct the repair expenses already incurred for 2023 to lower my taxes and how does it affect the non taxability of the insurance settlement?

How do I adjust my property basis and its depreciation (It's been depreciated for the last 3 years on a 27 year schedule)?
 

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