"Cash for Keys" a taxable expense?

[Brett Roth]

Hello

      I recently did a sort of "cash for keys".   I had a tenant that said they would rather be evicted than leave and rather than go through that I got them a hotel room for a while. 

      Should I throw away the receipt for for this hotel room or should I put it in the file with the other property expenses for the 2015 tax year?   

      Any experience, thoughts, on this one?   

Thanks!

Brett