Rental property: are these costs added to basis or Rental expenses? HOA transfer fees, property taxes for next few weeks. Property not put in service on day of closing.

It seems that most advice puts property taxes as rental expenses but only once the property in "in service", i.e. available to be rented.  On the day of closing this is not often the case, yet county taxes are still collected and due.  So how do we account for these in TurboTax?

Same with HOA fees.