Tax Questions - First Rental Property Closing early 2017

[Nick E.]

Hello BP Community,

I think I know the answers to the following questions, but I wanted to verify with the BP community:

Background: I have spent the last few months researching, visiting, and placing offers on properties.  I have an accepted offer on a duplex that will close around January 6, 2017.  I don't own any rental properties currently.  

1. I have been tracking my mileage from looking at properties to purchase.  Since I don't currently own a property, I believe the correct way to deduct these expenses (incurred in 2016) will be to depreciate them as a startup expense on my 2017 taxes.  I should be able to write off the entire amount in 2017 from the accelerated depreciation (up to $5,000 per IRS Publication 535(2015)).  Is this correct?

2. Can I deduct meal expenses incurred while traveling in-town (within 30 miles) to look at rental property? I believe the answer is No.

3. What is the best way to value the land of the property at purchase and sale?  I believe the best way is to use the county assessor ratio between land and structure and adjust it based upon the sale price of the property.  Another way would be to use the appraisal, but this appears to allow for a greater difference in appraiser-bias and also would require an appraisal at the sale, which would cost extra money.  Is this correct?

Thank you for your help in advance.