Pub 527 states
Vacant while listed for sale. If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. If the property isn’t held out and available for rent while listed for sale, the expenses aren’t deductible rental expenses.
The last sentence is confusing because it states "held out" AND "available for rent while listed for sale" then the expenses ARE NOT deductible rental expenses. Well mine was not held out and available for rent while listed for sale so my expenses ARE deductible rental expenses.
