Here are the specifics.  The client bought a rental unit in 2014 and it was used as a rental until January of 2021.  At that time, she moved into the property and began to set it up to use as a short term rental (Airbnb).  She began adding furniture and supplies (alarms, tv stands, beds, etc.).  She moved out on December 3, 2021 and made it available to rent on December 10, 2021.  Can I take the full special depreciation allowance on these assets?  Thanks so much!