Question about "FLIP" house bought in 2017 and sold in 2020

[Justin Summers]

A few questions. 

I have a property bought in 2017 as a renovate and resell property.. I never rented it or lived in it.. Sold it in 2020.. Owned 1 year 10 months. 

1. would RE property taxes Paid in 2019 be deducted in 2019 tax year? or deducted/added to basis in the year of the sale in 2020? What about HOA payments? I assume they are treated the same as Taxes..

2. I'm assuming this would be taxes at long term capital gains rate as opposed to ordinary income rate?  ( I'm don't do this for a living) only flip 1 property every year or two. 

3. I'm also assuming since this is not a rental property I would not depreciate this property.. Correct? 

Thanks

Justin