Taxes - Not a RE Professional

[Roberta Marcos Marcos]

Hi all,

We just backed out of purchasing our first investment property as it needed a new roof (per the property inspector and 3 roofers) and he refused to submit an insurance claim (saying the roof has 10 more years...). 

We have spent around $800 with all the inspections and option money. Does anyone know if we can deduct this from our income next year even if we did not actually purchase the home? 

Also, at what point can a real estate investor file their taxes as a real estate professional?

Thank you!

Roberta