USA Condo bought for son

[Texas CPA]

Mom previously bought a condo for her adult son. Son has drug/alcohol issues and is rehab. Mom sells condo to pay for rehab at a loss. Son never paid any rent or expenses.

Question: Is the property considered personal use property, therefore the loss is non-deductible or is considered some kind of investment property?

 

[Andrew312]

The fact that a family member used the unit would tend to negate the condo's investment use under 280A.