If all items are actual capital improvements to the property or common areas, then yes. I do question #3 however, and do not thing you can deduct any "set up fees" at all. For one's residence or 2nd home (not used as a rental) HOA fees are just flat out not deductible. However, assessments paid to the HOA do add to the cost basis provided the assessment was used for capital improvements, and the assessment was charged to all condo owners within the HOA and not just a select few.
