Are state inheritance taxes on an inherited rental deductible on Schedule E?

[kindralw]

I inherited a rental property in PA from my mother and paid state inheritance taxes. I understand I cannot deduct state inheritance taxes on Schedule A; however, may I do so on Federal Schedule E? As a new landlord, can the taxes be expensed or amortized as an acquisition cost or something similar?

[M-MTax]

State inheritance taxes are NOT deductible on any federal tax return other than a 706 Estate Tax return.