Estate had no money to maintain home until sold

[RaiseMyHand_01]

The Estate did not have money to maintain the home mortgage, utilities, repairs, certifications and permit required by township; an estimated $60,000. was borrowed from a 3rd party to be paid back after the estate home was sold.  Can the $60,000. be deducted as expense to sell home?

[MinhT1 · Accepted solution]

No.

It is like repaying a bank loan on the property. It is not deductible.