We have rented our home dwelling through AirBnB at times this year when we are located in other parts of the country. To prepare for this, we paid for a storage locker for our personal items. We also bought new sheets and towels to be used by renters. 2 questions:
1. Are both the renter locker cost and the purchase of sheets and towels deductible against rental income?
2. If we incurred this costs in 2021 in preparation for the 2022 rental, are they still deductible on our 2022 return?