Investors & landlords

1)What if I did not use it as a personal residence first, but instead converted it to rental use in 2024 after construction was completed in 2023.  In this case can all these miscellaneous costs (listed earlier) from 2023 or earlier, before the property was ready to rent in January 2024, be incorporated into the adjusted basis as start-up costs?  Or can I lump them together and list them asdepreciable 3-year or 5-year assets.  For example, could I list bedding/curtains/etc. as one asset and depreciate, Kitchen items (toaster, coffee maker, utensils, pots and pans) as a second asset and depreciate, and Bedding (linens, curtains, etc.) as third asset for depreciation.  Any other way to account for these startup expenses?