1041 expenses for inherited home/ IRC 67(g)

[Bs4ucla]

What expenses are listable on immediate sale of inherited home( took 6 months to sell and close). 

i know certain closing items such as sales comm, property taxes at closing, plus existing 6 months prop taxes paid. 

what about: 

1) mortgage payments for 6 months ?

2) gardner, pool man,

utilities paid?

3) insurance ?

4) repairs?

5) regular maintenance ?

6) home improvements( new flooring, paint,)

?

any of those not allowed?

did IRC 67(g) get repealed? How does that effect deductions for 2024 final?

[M-MTax]

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@Bs4ucla wrote:

did IRC 67(g) get repealed?

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No, it has not been repealed.

Miscellaneous itemized deductions are not allowed for any taxable year beginning after December 31, 2017, and before January 1, 2026.

[M-MTax]

Also, costs that "commonly or customarily would be incurred by a hypothetical individual holding the same property" are not deductible merely because the property is held in an estate or trust.

See https://www.thetaxadviser.com/issues/2014/aug/cantrell-aug14.html