Inspection fees on another house I did not buy

[Mark Forest]

As I have already posted I have three rental properties I acquired in 2012, and one I have had for three years. That makes four rental properties I owned in 2012. Of the three I acquired in 2012 only one of them was rented out in 2012. Thus I cannot take depreciation on the other two for 2012.

My question here is that I paid $300.00 in 2012 for inspection fees on another property I considered acquiring. I decided not to buy that house. Where can I take this deduction? As I have said, I do not have one corporate property management company. I am a sole proprietor owning houses. Can I lump it in to the one house I have had for three years and has tenants?