@lameri , did you have a positive income from your business ( without regard to section 179 deductions ) -- you cannot claim this deduction unless you have positive income. What is your income from your rental business?
See instructions for form 4562--> https://www.irs.gov/pub/irs-pdf/i4562.pdf page 4 top right
By the way how many rental properties do you have -- if audited, you would need that info to prove that this was essential , usual/ customary and reasonable.
