Purchase tractor in Aug 2023 to manage 2 land lots. How can this be handled in my 2023 tax returns

I have vacant land lots bought in 2017 and change ownership to a LLC in Mar 2023. Last month I bought a used 2001 tractor from a private seller to help to manage the land. Since the land is vacant, there is no income. Can anyone advise on how I should handle this for my 2023 tax return?