Yearly fee $42212 included tenant water cable bill condominium have 58 units.Yearly cable water bill $68654 can I dived condo utility expensive to 58 can I claim to IRS

my yearly condo fee $4212 included tenant water cable bill , this condominium have 58 units.This units yearly cable water bill total $68654 My question is, can I dived condo utility expensive to 58, and can I claim to water and basic cable  IRS