No, you do not need to file a 2021 tax return for the LLC. You should include the December rent on your Schedule E with the transactions from the rest of the year.
Since your LLC is a Single-Member LLC, you can use TurboTax Self-Employed Online or TurboTax Home and Business to complete your taxes in 2022.
Your Start-Up Costs, including your lawyer fees to create the LLC, should be accumulated with any other costs you incurred for the LLC before it was set up and capitalized into an intangible asset that will be deducted/amortized according to the IRS rules outlined in Publication 535.
The cost of the fence should be added as an asset once it is complete in 2022.
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