My client refinanced a rental property on December 24, 2020  and sold the property on March 24, 2021.  I know that amortization of closing costs  for a rental property must be amortized over 30 years, but I am trying to find out if we can take the entire amount in 2020 or split it between 2020 and 2021 instead of over 30 years? I've researched as much as I can and have not found an answer.  Thanks in advance for any help.