This sounds to me like a casualty loss, since TP still owned the property at the time of Harvey. This would be input as any other casualty loss, being sure to select the second item in the drop down for Disaster loss (Ctrl+T). That should generate a loss of 57,000 on page 2 of Form 4684. You would then do the sale of the rental for $102,000 generating either a gain or loss on Form 4797. If this all nets out to an NOL, you then can do a carryback or carryforward of that NOL either using 1040X (seems to be generally preferred) or 1045.