Can you deduct these odd expenses?

[Andrew S.]

I have a credit card that I use only for my rental business. I got a new card after my card was hacked and my auto pay was cancelled.  I got a ~$40 late fee applied, can I deduct this? 

I keep a $50k HELOC that I keep for an emergency fund in case of a major repair needed (have cash as well). Can I deduct a $50 annual fee to keep this?

Thanks!