Do Co-owners Have to Deduct Expenses 50/50?

[Rick S.]

A partner and I own a rental SFR as Joint Tennants with 50% ownership each. In the past we have split all income and expenses evenly and claimed them 50/50 on each years tax returns. We sold the property in 2017 and split the proceeds 50/50. However, my partner paid $20k more in selling expenses than I did. Can she claim more than her 50% share of selling expenses on her 2017 tax return, or must we each claim 50% regardless of who actually paid for it?

I found this excerpt in IRS Pub 527, but it refers to rental expenses, and not sales expenses...

Part interest.

If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership.

Example.

Roger owns a one-half undivided interest in a rental house. Last year he paid $968 for necessary repairs on the property. Roger can deduct $484 (50% × $968) as a rental expense. He is entitled to reimbursement for the remaining half from the co-owner.

It sounds like the IRS forces income and expenses to be divided according to ownership percentages, but since I am not a tax expert, I thought I would ask a CPA here on BP. Thank you for any help.