No, in general, if the property owner did not pay those costs, then they cannot be deducted as a rental expense.
There may be extenuating circumstances that could change that answer depending on who did pay the costs. For example, if the tenant paid the costs in exchange for a discount on their rent, then the owner may have income and expenses to report.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"