I appreciate the answer. While I did make improvements while it was not rented, it was available for rent the last three months of the year (Oct/Nov/Dec) But it just wasn't rented. That's not particularly unusual for this particular type of property (it's a beach/canal home with very seasonal rentals).
I appreciate your insight on the capital improvements ... and I'll definitely use those as I move forward. I'm just surprised there is no business deduction / depreciation allowed for the last three years of 2022.
