With regards to your first question, if your property was not rented in either 2021 or 2022, you cannot deduct these expenses on your SCH E (Rental Property). since the property was not available to rent in 2022.
The fees paid for foreclosure are only deductible as Rental Expenses if the property was rented in the year of the foreclosure. In addition, the code enforcement fines are considered penalties and are therefore not deductible.
@globug666
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