I was thinking that, but since she knew she had no monies to do any work. It's just been sitting. If she had made an attempt to do anything and even started some work and didn't finish. But she didn't do any thing.This is kind of a gray area but the pub does seem to insinuate that you need to have it at least up for rental. I guess the issue I have is what do you mean if you hold property for rental purposes ? She eventually wants to get it ready for rental but doesn't have any money.

Vacant while listed

Vacant rental property. If you hold property
for rental purposes, you may be able to deduct
your ordinary and necessary expenses (including depreciation) for managing, conserving, or
maintaining the property while the property is
vacant. However, you can’t deduct any loss of
rental income for the period the property is vacant.