As Carl already replied, you cannot claim the loss of rental income when the property was not rented.
Some expenses that you can deduct:
Advertising expenses and legal fees to prepare any contracts or documents necessary for the transfer of ownership may be deductible.
If the financing for the sale involves a mortgage and the owner contributes to loan fees or points, those expenses may be deductible. Transfer or real estate excise taxes levied on the sale of the property by local jurisdictions also may be deductible expenses.
