Very helpful, thank you again!
(As an aside, these IRS rules seem to be another example of inconsistent implementation of the underlying tax policy. If I rent from 1/1/22-12/31/22, then none of the repairs I do before or after the rental period are deductible. If, however, I instead rent from 7/1/22-6/30/23, then at least half of such expenses would be deductible. Also, there could be a large discrepancy in the cleaning and utility expenses during the rental period and the personal use period if one set of occupants is a family of 5 and the other set is a tidy couple, but the allowable deduction is based on the average daily expense for the year. Also, repairs and maintenance expenses made after the tenants move out would not benefit the renters, so why should any of it be deductible in that year?)
