火燒房而不能被出租，所以就不算have tried to rent out but could not.所以就可以沒有收入也可以抵掉。
而火燒房是not ready to rent 所以就不算？
Similar as this https://ttlc.intuit.com/questions/2383396-can-i-deduct-rental-expenses-on-schedule-e-with-no-rental-income
咦，那這保費可以加到明年一起算吧？不然不make sense.
而火燒房是not ready to rent 所以就不算？
Similar as this https://ttlc.intuit.com/questions/2383396-can-i-deduct-rental-expenses-on-schedule-e-with-no-rental-income
咦，那這保費可以加到明年一起算吧？不然不make sense.
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