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I am curious if there are any Hip Camp landowners out there? I am curious how you file and how you write off the cost to develop your site?

We set up a Hip Camp site. It cost us about $6,000-7,000 to build. We have brought in about $470 of rental income (not much, but still income). I'm wondering if we can offset our tax burden by writing off the money we spent to get the Hip Camp RV rental site moving.
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