Any expenses you incurred before you listed the property increase the basis of the property and should be entered as separate Rental Assets, subject to depreciation.
IRS Pub 527 Adjusted Basis: "You must increase the basis of any property by the cost of all items properly added to a capital account. [This] include[s]…[t]he cost of any additions or improvements made before placing your property into service as a rental that have a useful life of more than 1 year."
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