My client has 3 time shares at 3 different cities in California and in Las Vegas. They are all paid off therefore there is no Form 1098 mortgage statement. She received "Dues & Fees Statement" from WORLDMARK by Wyndham  showing $700.00 for repairs. She paid the $700. There is no physical address for any property, but  the statement has  PO BOX address from LAs Vegas. Since it is not a rental property I cannot use Schedule E.

My question is: 1. Can she deduct the repair expense on her Time share?

                             2. On which form should it be claimed?

My thinking is that since it is her personal property repairs cannot be claimed until sold.

Any input please.