Sale of Rental Property

Hello,

- I bought my house in 2006. This was my primary residence.

- I moved out in 2008 and tried selling the house buy was unable to

- I rented out the house from 2009 to 2018.

- I finally sold it in 2019

I've done my own taxes every year. This year I am filling out form 4797 for the first time and have a few questions.

My numbers:

1. I bought the house for 274000

1. My total capital expenses (roof, deck etc...) were 26131

2. My total depreciation of the house and capital expenses were 96857

1. My total closing costs were 28518

2. On form 8582 of lasts years (2018) return I have 35538 of'unallowed losses' to carry forward

1. I sold the house for in 2019 for 221500

Questions:

i.) When I purchased the house I had no intention of renting it so can I deduct all my closing costs? Those closing costs are the sum of Every item on my settlement statement.

ii.) So does my Cost Basis =

Purchase Price + Expenses - Depreciation + Closing Costs + Unallowed losses

= 274000 + 26131 - 96857 + 28518 + 35538 = 267330 ?

And my gain/loss = Cost Basis - Purchase Price

= 221500 -267330 = -45830 ?

iii.) Can I deduct the entire 45830 from my income and do I need to fill out Schedule D?

Any help would be appreciated.

-jason