Receipts for rental expenses

[Vinay K.]

Hello Everyone,

A part of the fence (shared fence between my rental property and a neighbor) fell down last year. The neighbor hired someone to fix it. Neighbor claims she spent $600 and lost the receipts. I want to believe her but I'm concerned about my taxes. Neighbor is ready to send me an email confirming that I paid her $300 (for my part of the fence repair). Is that email an acceptable receipt (if there is an IRS audit)? Pls advice.

Thanks in advance!
Vinay