I have a question regarding calculation for net income of a residential rental property.
which is the correct way calculating the deduction

Income
Rental Condo (Jan-Dec 24) : 20400
Rental House ( Aug to Dec 24): 12,000
Total Income: 32400

Deduction A
Maintenance Condo (Jan to Dec): 6000
Interest on housing loan ( Aug to Dec 24): 10000
Net income: 32400 - (6000+10000)

Deduction B
Maintenance Condo: 6000
Interest on housing loan ( Jan to Dec 24): 24000
Net income: 32400 - (6000+24000)

As my house only started to rent out in Aug, can i consider my housing loan interest from Jan to Dec 24 instead of taking only the interest from Aug 24 to Dec 24
This is because i tried to rent out my house but since no taker, house was empty for 7 months while interest continued to be paid to the bank

Appreciate your advise

Thank you so much!!

Thanks. But declaration of rental and income are count as combine right? Not individual property. Etc Combine income of 2 rental property - combine of 2 deductions.
As my condo has been fully paid, i can use the deduction of my house to offset the rental income of my condo as well.

Etc
A) Condo rental : 12,000
Deduction: 6,000
Net Income: 6,000

B) House rental: 12,000
Deduction: 15,000
Net income: -3,000

Total net income: 3000