Are these expences deductible if....

[George P.]

...if the tenant moves out, you spend about $4k to paint/repair walls and replace the carpet, but can't find a qualifying tenant within a month and decide to sell.

The intention was to keep the rental property, but since you didn't get any quality prospective tenants, you decide that selling is a better option. Seems that painting/carpet replacement in this case is not deductible, right?