PARTIAL YEAR AIRBNB RENTAL

[mepcc1]

I rented my entire house out for the last 10 months of 2023 via airbnb - of those 10 months (306 days) the property was rented 173 nights - do I expense the utilities, mortgage interest, property taxes for the full 10 months that the property was available OR just for the 173 days of the 306 days available?  I did not live in the house at all during that time.  Thanks in advance.

[Anonymous_]

Was the property available for rent during the first two months of the year?