It is still not a rental expense. This was not something you needed to do in order to rent the property. Just because you spend money on something, that doesn't always mean you can expense it.
This is the list of expenses from the IRS includes:
Types of Expenses
Listed below are the most common rental expenses.
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Advertising.
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Auto and travel expenses.
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Cleaning and maintenance.
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Commissions.
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Depreciation.
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Insurance.
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Interest (other).
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Legal and other professional fees.
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Local transportation expenses.
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Management fees.
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Mortgage interest paid to banks, etc.
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Points.
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Rental payments.
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Repairs.
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Taxes.
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Utilities.
On further research, the IRS also says this can't be added to the basis.
The following are settlement fees and closing costs you can’t include in your basis in the property.
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Fire insurance premiums.
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Rent or other charges relating to occupancy of the property before closing.
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Charges connected with getting or refinancing a loan, such as:
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Points (discount points, loan origination fees),
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Mortgage insurance premiums,
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Loan assumption fees,
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Cost of a credit report, and
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Fees for an appraisal required by a lender.
