It depends on the status of your Rental Property while you made repairs before it was sold.
If the property was available to be rented while you made repairs (even if you had listed the property for sale), you would report repair cost under Rental Expenses.
However, if the property was not available to be rented (or you had no plans to rent it again), any costs for repairs or improvements that you incurred before you listed the property increase the basis of the property and should be entered as a separate Rental Asset (improvements). Again, no depreciation expense in the year of the sale.
Any repairs needed in order to close the sale may be included in Selling Expenses.
Additional info: IRS Pub 527 Residential Rental Property - Vacant Rental Property
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