Newly built ADU Expenses

Hi,

2 questions:

1. I build an adu on my property and am trying to enter costs of the construction under Assets in the Expenses section but I'm being asked if I made any improvements in 2024 to the adu. How do I answer that if it was a new construction and first put into use as a rental in 2024?

2. I read online that I can also attribute a portion of property taxes to the rental. Would there be any advantage of doing that vs. just claiming the taxes to my primary residence?

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