請教報稅問題

(1) We have done inspections for two properties which not closed due to the unsatisfied condition. Is it OK to claim the inspection fee in another property which has rental income?

(2) If a property has no rental income (closed in December), but has some expense, closing cost, repair etc. Should we fill the tax form for it as well?

(3) Both My hu*****and and myself are the owners. Do we need to fill two forms for each of us? If so, how to split the income and expense, has to be 50% for each?

(4) Is it easy to fill the 1040NR tax form? The tax firm asking about $600 service fee. I want to save the cost.