For the Tiny House land rental, you will have the income from the rental. The upgrades to the land for preparing the property for the rental would be entered as improvements and should be depreciated. Other expenses would include an increase in the cost of homeowners insurance; and a portion of the property taxes, utilities, and trash removal fees.
Here is a TurboTax Help article for rental property.
This lists the expenses that you can use on Schedule E. Your situation is different as you do not have the usual rental expenses such as depreciation for a building.
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