The HOA fees would be a deduction against your rental income on your Schedule E since those are a part of maintaining the property and would be incurred regardless of a sale or not. They would not be a reduction to your sales proceeds on the sale of the rental property.
If the real estate administration fees were part of your regular rental activity, then those expenses would also be offset on Schedule E. If they were part of the required fees to sell the rental property, then they could be used as part of your selling expenses.
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