Deductions & credits

Thanks for the repsonse, I am not sure what was my case.  After mother passed away,  it was empty, I need some one to use the propery while it was on sale for about 2 years.  Finally sold and try to figure out the expense if I can.  I do not have any expense claim except the propery tax.  Rent income was small compared to the high property tax.  

My question in my case, can I use the property tax as expense.  If yes, all of it or only 20%?  I think it is reasonable to use the 20% of propery tax as expense.