Pre-rental expenses.
You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent.
You cannot deduct rental expenses if the property has not been made available to rent. If it's vacant but available for rent then the below applies.
If you did treat it as rental property then you'd have to say it was used for rental 61 days and 0 for personal use, even though rental income was 0.
Also:
Vacant rental property.
If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. However, you can’t deduct any loss of rental income for the period the property is vacant.
Answers are correct to the best of my ability but do not constitute legal or tax advice.
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