My client purchased land in 2022. She intends to build tiny homes to offer for short term rentals on the land but has not yet started to build. She created an single member LLC for this business venture. 

I first completed a Schedule C for this business venture. But after doing further research on whether or not she provided "substantial services", which she will only provide in the future after each guests leaves the premises to prepare for the next guest, I moved all of the related expenses to a Schedule E. 

Is this correct? What are your thoughts?