I have a client that bought a piece of property in 2023, had to put in a well and septic system and then put a prefab house on it all with the intention of renting it. He completed it in December of ‘23 but didn’t rent it until January. There would be no claim for ‘23 but would you combine all of the expense to prepare the house into one basis for depreciation or break it down by component for the ‘24 return?