So this is a standard rental property for 2021 with no personal use of the dwelling. Then chapter 1 of Pub 527 applies to you. If you had been able to rent more, you would have. The entire house was available for rent and the whole house was sold. You may be eligible for the full amount and all expenses. Pub 527 states:
Vacant rental property.
If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. However, you can’t deduct any loss of rental income for the period the property is vacant.
Vacant while listed for sale.
If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. If the property isn’t held out and available for rent while listed for sale, the expenses aren’t deductible rental expenses.
See Publication 527 (2020), Residential Rental Property for full instructions for your situation.
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