So I haven't found much regarding the insurance but my client did get back to me with some more details. The house was not being used by anyone but will eventually become a rental property once the roof gets fixed. They began getting the land ready to grow crops in 2022. The land/barn is 70% of what they purchased. I don't plan on writing off 30% of the interest and insurance since the house was not available to rent. I do think they can write off the other 70% since they were activily working on the land during the year. Unfortunately, they'll miss out on the extra 30% of interest and insurance expenses. I don't believe that they can use the extra interest as a second home on their schedule A because the property is under the LLC. I plan to take the 30%/10K that's non deductible against their capital accounts.