1. No, the house was not available for rent. This remodel cost will be added to the basis of the house. See where IRS Pub 527 for Rental Property states:
Pre-rental expenses. You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent.
2. It is personal use until available to move in and rent.
3. IRS uses available to be rented as the defining point. When was the house remodeled and ready for a renter to move in? That portion of the expenses will be business use. The house was probably ready sometime in November since the renter moved in Dec 1. The remainder would be personal use and the mortgage interest and property tax can go to Sch A. The business use to sch E.
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