business start up cost deduction under certain condition

https://www.nolo.com/legal-encyclopedia/deducting-expenses-you-incur-before-your-real-estate-business-begins.html

If this is your first rental house, or you had rental house, but this is your first rental house in a new geographic region, you can try to deduct $5000 under new business start up cost deduction. 

This is based on the fact that you started a new business.  Not because you have a new rental house.

If you already had other rental houses in the same geographic region, you can't use this deduction.