Assuming the property was in service and at least "available for rent" in 2022:
Cost associated with acquisition of the property are added to the cost basis of the property and depreciated over time. Typically, the program will asks you for qualified costs and take care of that for you. One example of such a cost would be the title transfer fee paid at the courthouse to remove the seller's name from the deed, and replace it with the buyer's name.
Cost associated with acquisition of the loan are amortized and deducted (not depreciated) over the life of the loan. Examples would include loan application fees and survey fees if (and only if) a survey was required by the lender as a condition of the loan. Typically, (or at least in my experience) the program does not do a very good job of separating these fees out for amortization. So it's something you'll need to confirm was actually done by the program. If not, then you can enter them manually as "other" asset classified as a SEC163: Loan Fees type of asset.
Every new purchase of a house in this HOA area requires a 1 time $4000 payment to the Recreation HOA plus yearly dues.
Report the one time payment and any additional monthly dues actually paid in 2022 as a Miscellaneous Expense, and just label that expense for what it is: HOA Fees.
