The rental must be available for rent before expenses can be deducted. Even if you had no renters, if the property was available for rent in 2024, you can deduct those expenses in 2024. The best indicator of availability is advertising of the property for rent. The thinking is that one wouldn't normally advertise unless it's ready to be rented.
If that didn't happen until 2025, then all these expenses are added to the basis of the property and depreciated with the rest of it.
Here is a Help Article that tells about improvements and depreciation.