In 2019 I started remodeling my kitchen  electrical in a rental home but wont be complete until July 2020.  Though I purchased quite of bit of materials for this effort in 2019, the assets themselves wont be "placed" in service until the July 2020 completion.  Do I have to claim what I purchased in 2019 as a 2019 improvement and start depreciating that amount, or can I wait until the project is complete and then claim the entire cost as an improvement and then start depreciation at that time  ?  

Also, the IRS Publication 527 states if my travel to the rental home is primarily for the improvement I can not deduct those expenses, does that mean I include these travel expenses in the cost of the improvement and recover through depreciation ?