I disagree. I would take them as a repair. The fact that you didn't actually pay the item should not affect the deductibility. this should be treated no differently than a credit to the buyer for unpaid real estate taxes. the same would be true for credits for unpaid utilities, HOA fees, or other expenses related to the rental.
Following Opus 17. those would not be deductible as an expense because they were not paid but would be treated as a selling expense.
