Your costs associated with the getting the property in a rentable state, are not recoverable until the property has been placed in service (available to rent), as MinhT1 and AnnetteB6 have stated above.
These costs are added to your property basis and recoverable over time through depreciation and are not direct rental expenses that are generated through the normal operation of a rental unit.
Rebuilding a bathroom is an improvement that would be added to your basis if done prior to the rental being placed in service. If the remodel, takes place after the rental is placed in service (in between tenants), it is still an improvement and is a depreciated asset. Improvements are recoverable over time.
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