To answer the first question. They do not all have to be rented. It is still a rental property as long as it was available for rent during the entire year (the fact that it wasn't rented will not make it a personal use second home). You will just put "0" for the question on "the days rented at FMV" if only available to rent but not rented.
The confusion that is occurring is are these "units" a multifamily dwelling, or are they considered condos so they stand as individual units?
If this is a multifamily dwelling you can include common expenses together.
If these are actually single units, you will have to allocate the cost.
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