SoCal Water$mart Rebate in Schedule E

I am a CA resident and received a 1099-MISC for a Landscape Transformation, from SoCal Water$mart, on a rental property I own in CA. Do I add the costs of the landscape transformation in Schedule E under “Expenses”, along with all other unrelated landscape expenses? Also, do I add the rebate amount for the 1099 under “Rental Income” in Schedule E?