There are no business deductions for the expenses that you had while you were upgrading the beach rental property. Expenses for a start-up rental can only be used when the property is available for rent.
You would increase the basis of the property by the cost of any additions or improvements made before placing your property into service as a rental that has a useful life of more than 1 year.
Those improvements should be entered as separate Rental Assets and are subject to depreciation.
For more information about what would be a capital improvement, please check How do I handle capital improvements and depreciation for my rental?
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