Expense for rental property that is under construction

I just bought a seasonal property (feb. 14th, 2025) that I intend to rent in 2026.

 

I typically take an expense in the year in which I make it.

 

I will not have any rents in 2025 as I am renovating the property and will miss this year's seasonal rentals.

 

How do I deduct expenses that I have in 2025 for the property that will rent in 2026?