Thank you. I forgot to mention, that the gift card amount was $50.  I also hear that only $25 per family can be deducted for such expenses.   If that's the case, should I just deduct $25?

I see definition of Advertising is solely listed as providing advertisement and expenses for that (see below).  Is giving a gift to tenant considered a valid expense under Advertising bucket?

Thank you

Turbo Tax Help on Advertising shows below - 

Advertising

Generally, you can deduct reasonable advertising expenses that are directly related to your rental activities. 

Examples include:

• Ads in phone books
• Signs and banners (so long as they aren’t permanent fixtures that will remain for many years, as those will be deducted elsewhere, as assets)
• Printing and postage for mailers
• Fees charged by rental advertising websites

Advertising expenses paid to influence legislation are not deductible.