As advised,  during earlier years, there were both - rental income and  deductions related to 

related to residential property - it is only in 2019 house remained unoccupied because house

was not perfectly fit for residing  - therefore there were expenses worth $ 29500/- for 2019

and no rental Income in 2019 - In short, can one claim deductions and losses on rental property

for 2019 tax return filing