Where do I claim short sale loss mitigation fee?

I purchase a home in April it was a short sale.  I had to pay a loss mitigation fee which I was advised  it could be deducted  on my  taxes, however I have no idea where to claim this deduction can you please advise? 

Investors & landlords

If the home was a personal residence, you can not deduct it, but you can add it to the basis.  This will help reduce your gain when you sell it.

If the home was purchased as a rental property, you can deduct the fee as an addition to the cost when you set it up for depreciation.

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