Thanks @PATAX i have googled and still have questions.

In the near future (2025 maybe) there will be multiple rental Schedule Es with profit.  She could deduct the common expenses on Schedule C or a deduct them on a unique and separate Schedule E.  Whether those are deducted on C or E probably doesn't matter as the losses will be deductible (due to her RE professional status with the election for a single activity.)

0 Cheers