What of the following is not true of rental expenses? Rental payments must be ordinary and necessary to be deductible under I.R.C. 162. Payments for the use of property to which the taxpayer has title or is taking title may not be deductible as rental expenses under I.R.C. 5162. There are circumstances in which apparent rental payments are not deductible because it may be determined the transaction is a disguised sale. All of the above are true