My understanding from different readings (code sec 266, etc.) is that ordinary expenses such as utilities are not deductible before a rental property is made available for rent. The property, a single-family house, was purchased in mid - 2022, but necessary permits (for say, airbnb) to legally establish rental use were not obtained until early 2023. However, what I am unclear about are real estate taxes, mortgage interest, expenditures characterized as repairs by the client, insurance, legal and permit fees that were all incurred in latter 2022. My question is which of these categories can be capitalized in 2023 along with the purchase price and which are not deductible at all under the circumstances.