Yes. You can use the Safe Harbor for Small Payers limit of $10,000 for each property. But it can't exceed 2% of the unadjusted basis of the building.
This limit of $10,000 or 2% of the unadjusted basis of the building, whichever is less, is determined on a building by building basis—for example, if you own two rental homes, you apply the limit to each home separately.
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