Deductions & credits

First the 14 day rule is for your personal residence ONLY so it doesn't apply to a vacation home. 

 

Next ... the purchase price + cost of purchase + cost of improvements = cost basis to be used for depreciation when the property starts being rented. If you actually get it rented for at least 1 day in 2020 then it will go on the 2020  return ... if not it waits until next year.  

 

I highly recommend you either seek council from a local tax pro  or  do some self education ... 

 

https://www.irs.gov/forms-pubs/about-publication-527