The problem is not the tax advisor, the problem is often the client.
If the sanitary invoice says "Bathroom 1st floor bathtub," then as a tax advisor you cannot allocate that to the ground floor. No matter how much the client scribbles on it that it was for the ground floor, it simply won't be credible.
If it says bathroom renovation ground floor and 1st floor, then you divide the invoice according to square meters.
If the invoice says bathroom renovation ground floor, then you can directly assign that to the rental.
So always pay close attention to what the craftsman writes on it.