1. Client's mother gifted a house to her and her brother in 2024. 2. Then, she formed a partnership with the brother (an LLC.) 3. The costs to operate the house flowed through on K-1s. 4. The house is for family use; it is NOT rented to the general public. Are the expenses on Line 1 and Line 2 deductible?  I don't think they are deductible. And, if that is correct, why did they hire a CPA to prepare a 1065?