In my situation I "In Service Date" was 1/7/2022, but the renter moved in only by 2/10/2022. The days b/w 1/7/2022 to 2/9/2022 it was vacant.
This is no different than when a business closes on the weekend. The property is "still" classified as a business.
The rental unit was classified as a rental since 1/7/2022. The fact a renter wasn't physically living in it for a few months, is irrelevant. A renter "could" have moved in on 1/7/2022 and you were not living in the property as your primary residence, 2nd home, vacation home, or any other type of "personal use" scenario for one single day after 1/7/2022.
Your business use percentage of the property is still 100%. Days rented is 325 days. Days of personal use is ZERO.
Any expenses incurred after 1/7/2022 are deductible on the SCH E as a rental expense.
