I bought a single family home in 2015. In 2018 and 2019, I completed improvements (building a accessory dwelling unit). In August 2019, I began renting out the main house and I lived in the Accessory dwelling unit. What improvements can I list as a deduction? Can I use what was spent in 2018? Or do I simply have zero improvements since the house was not for rent when I was completing them and instead just have a higher depreciation value?
