If you are renting the whole house for certain periods of time as well as still living there when it is not rented, then the cost of the sauna/cold plunge would be prorated between rental days and personal days that the house was used for each. It would not be reasonable to expect that it would be something only used by guests and never used personally in the case of renting the whole house.
The sauna/cold plunge would be added to your return as an asset to be depreciated over time, or possibly written off as an expense if qualified (depending on the cost and other purchases you may have made for the rental).
If you made the purchase after you fully converted the house to be a rental property, then there would not be any proration of the cost between personal/rental days.
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