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I am assuming you are cash accounting basis. I see you asked a simliar question about the ability to take the rental expenses as part of a business casualty loss.
so now you wish to know if you can take it as a business expense.
You can apportion the rental expense between personal and business use. The IRS requires a mileage log sufficient to determine business and personal use.
Those who file Schedule C may deduct all business-related transportation expenses. Employees and independent contractors may use their job-related travel as a tax deduction by filing Form 2106.