An estate inherited a condo. Can it deduct condo fees while waiting to sell it?

If yes, where can it deduct the condo fees on Form 1041
The condo association fees are not deductible unless the condo is being held for rental purposes.
    Treas. Reg. §1.212-1(i):
    Reasonable amounts paid or incurred by the fiduciary of an estate or trust on account of administration expenses, including fiduciaries' fees and expenses of litigation, which are ordinary and necessary in connection with the performance of the duties of administration are deductible under section 212.....

    The "expert" presumes that condo association fees are "administration expenses". The following are some examples of "administration expenses":

    Executor's commissions, attorney's fees, court costs, surrogates’ fees, accountants’ fees, appraisers’ fees, and interest.

    Interesting is the following from Publication 527:

    "Vacant while listed for sale.   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses."

    I'd sure like to know the rationale for allowing an estate to deduct expenses, like condo association fees, even if the condo is not held out and available for rent while NOT allowing an individual, or ANY other entity, to deduct the same expense under the same circumstances.

    However, there may be a window for deducting part of the condo association fees for estates. That would be the portion of the fees that is paid for insuring the condo building. According to the following section of the IRM (  (04-05-2012)
    Necessary Administrative Expenses

    When determining allowance for necessary administrative expenses, consider the following factors:

    What is necessary to maintain the asset until it is transferred to a beneficiary? Those expenses that are necessary to administer the estate assets in accordance with the will or state law distribution due to the taxpayer dying intestate. For example, a beneficiary is living in the decedent's home and incurs normal living expenses such as water bills, heating bills and pool cleaning, these normal living expenses for the beneficiary are not allowed. A necessary expense would be a payment such as insurance and property tax payments, to protect the property from damage or foreclosure.
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