Unfortunately, this is not the sort of financial loss you can deduct. In the first place and most importantly, your own time and energy is NEVER something you can recover for. In the second place, even the out-of-pocket costs (e.g. gas) you can't recover, since it's both in your own interest and your duty (the duty to mitigate) to try to find new renters.What you *can* do is sue your now-former tenants under the lease, for the rent they owe for the balance of the term (from the time they breached the lease to the lease's expiration)--or at least for any period of time up to when you get new renters in. A lease is a contract, after all, and the tenants are obligated to pay the rent due under it. You just have to be able to show that you've been making efforts to mitigate your loss, which you apparently are.