I agree that IRS guidance and/or court rulings agree with Carl's answer.
Personally, I would claim the carrying costs and go to Tax Court if the IRS disagreed with me. In my opinion, putting up the property for sale (and therefore no attempt to rent it) doesn't automatically make it a non-rental. But as I said, I think there are things that disagree with my viewpoint. The 'fix up' costs are also debatable, but are sometimes added as selling expenses (although I think there is IRS guidance or rulings that disagree with that as well).
So I'm not going to give a solid answer. The safest route is to not claim them. But if you want to be more aggressive and potentially 'fight' the the deductions, you might choose that option.
