Budget Breakdown: They Turned Their Sad Garage in Queens Into an Airy “Living Annex” for $100K

According to John Patrick Cunningham, building in New York is a lot like filing your taxes. "It's like, ‘What can you write off as an expense?’" says the Brooklyn architect. "There's a lot of gray area about what you can do and if people will give you a fuss about it." Combing through complicated codes, sleuthing for loopholes, and maximizing your returns are par for the course. "It’s always a negotiation," he adds. This approach was particularly relevant for a recent project of his, the conversion of a dilapidated backyard shed in Queens into a serene indoor/outdoor "living annex."