Hey,There are a few items to consider, first have you made a grouping election for all of your real estate activities as a real estate professional?

For me the cost of the descaling is not as impactful as another maintenance item.  

I like to look at each component of the process on an itemized level first so that when I do work with a developer I can have my own reference for all the bundled costs associated with the build proposal. 

But you also have to subtract utilities, turn costs, starting items (kitchen and cleaning items you give them), and furnishing upkeep/maintenance.

. ^^^ This Here ^^^^^^^I worked for a company that bought land before entitling it and in 2008 they went under because they owned all this land, were paying carry on it and could not get it entitled.You get it under LOI.

As a single-member LLC, the IRS considers it a disregarded entity, meaning the income, expenses, and other tax-related items will still be reported on your personal tax return via Schedule E.

I have a few things I am hoping to get some guidance on if possible:1) Can itemized deductions just be the quotes for things needing fixed/ cleaned?

Preemptively talking through issues that may arise (lowering rent, no payment for the month, big maintenance item, accounting error on your end) helps build that.Bring options to the table and educate the owner.

Whereas my other LTR rentals B,C,D,E etc, can accumulate/share deductions and losses , as well as carry over.

I think you are very low on all line items.