Fixing up expenses to prepare for rental

[RightOn]

Is there a specific period that miscellaneous repair expenses can be considered pre-rental fixing up expense so they can be capitalized for rental depreciation purpose?

Taxpayer started putting a rental unit on market for rental in November 2012 and have it rented out in December. He lived there until September. If minor works like changing a lock, fixing an air duct, etc were done in February 2012, can the expenses be considered rental preparation expenses and capitalized for depreciation.

[ChEAr$]

Is there a specific period that miscellaneous repair expenses can be considered pre-rental fixing up expense so they can be capitalized for rental depreciation purpose?

Taxpayer started putting a rental unit on market for rental in November 2012 and have it rented out in December. He lived there until September. If minor works like changing a lock, fixing an air duct, etc were done in February 2012, can the expenses be considered rental preparation expenses and capitalized for depreciation.

Only those expenditures after he moved out and made it available for rent count.