We lived in our home for 12+ years, moved into a smaller home, and rented the original home for 30-months. It vacated in May and sold in December. During May and June we made it ready for sale with painting and minor repairs plus some upgrades (e.g., granite counter tops). Do I understand that some of the "make ready to sell" expenses can be an offset to the rents collected? And a prorated portion of the mortgage interest and insurance? Or should any expenses after the lease ending date should be included in the cost base calculation?