REAL ESTATE INVESTMENT FEE DEDUCTION?

I paid the 2% fad price to the genuine estate investment association underneath the corner venture/consultative services agreement to find ignored pre building the whole skill in which they bulk buy up to 30% of developers units during the 15% bonus to primary sell price as well as sell to investors which would outcome in the built in primary tall equity position, which could afterwards be sole behind upon the marketplace during the aloft price to spin the distinction when building the whole is finished in which both the genuine estate association as well as myself separate the increase 70%/30%. The corner try partnership agreement stipulates which during execution if successive customer is not found, genuine estate association will come in as well as compensate 6 months of debt costs. This 2% is paid when purchasing the property. Is this 2% price deductible in the year it is paid as the diverse responsibility or have to be combined to price basement to work out collateral gains when skill is sole during completion?