Assignment Fee - Deductible or Need to Be Capitalized

[Larry Fried]

So, we bought a distressed home and rehabbed it, now about to rent.  I understand the purchase and rehab cost have to be capitalized and minus land value, depreciated over 27.5 years.

My question is one of the assignment fee paid to the individual who got the property under the contract and brought us the deal.  The fee was paid entirely outside the transaction for purchase of the property.  So, I am wondering, can that assignment fee be counted as a cost of doing business and deducted in full for the year.  In other words, not count it as part as part of the capitalized cost?