Client purchased a duplex and fixed it up and furnished it for months.  It was not available for rent in 2020, but it is available to rent in 2021.

It is a short-term rental, rented by the night, that does not provide substantial services, so it should be reported on Sch E.  

How do we account for the thousands of dollars he spent to supply the house with silverware, appliances, games, wall mounts, pillows and etc.  It took months to get the duplex ready to rent.  How can these expenses be deducted?