Hi everyone,

my client, a partnership, rents out residential houses. In 2021, one of the houses was rent to family relatives. Due to pandemic, my client decide not to charge rents for her relatives for near future (probably 3-5 years).

In this case, are the depreciation for this particular house still deductible for the partnership?  Also are the maintenance costs for this house still deductible?

Thanks in advance for help