Yes, IF you are expecting to rent the space for the fair market rental rate.
So the issue is not that you limited the advertising to family and friends, but are you advertising at the average "going rate".
If yes, then yes, report the property as a rental for 2024 even if you had no tenant.
If no, the rent is less which is why you are only advertising through friends and family, then no, it is not reported as a rental on Schedule E. A "not for profit" rental is reported as other income and expenses, only up to the amount of the income, can be claimed.
It sounds like you would report the property as a rental starting in 2024. Repairs and improvements done before September 1 would be added to the basis (cost/value) and those done after could be expensed.
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