Taxpayer is a real estate professional. Taxpayer bought a new rental property in 2018 in a different geographic area than her other rental property.
Taxpayer is still remodeling the property and it was not available for rent in 2018.
Taxpayer paid property taxes and mortgage interest on the new property in 2018.
Can taxpayer deduct the property taxes and mortgage interest on Schedule A?
Else, are these startup costs to maintain the property amortizable when it is available for rent?