Client took a class called Open Spaces and paid a fee.  The CPA advising the students told her that this was a deductible business expense.  It is "not considered a new career but rather service fees for business formation" per the CPA I have my doubts that this is not training for a new career, but it is a plausible business expense.

Where are these that can’t be directly allocated to a property deducted?

Schedule C? RE professionals are not self-employed.

Other losses (non SE) line on Schedule 1?

Note:  She was an RE professional and met the material participation tests #2 and #3.