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I paid a special levy $1326.98 on my rental property. How can I deduct it ?

is it Capital cost or maintenance and repair cost?
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I paid a special levy $1326.98 on my rental property. How can I deduct it ?

What was the levy for?

I paid a special levy $1326.98 on my rental property. How can I deduct it ?

It was building envelop rehabilitation. $1326.98 on Dec 2023, same amount on Jan and Feb 2024.Total 3 payment.   

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