tax question when converting SFR to rental

[Russell Sherman]

I moved out of my home in November 2022 and turned it to a management company.  They put it on the market November 10 and it rented for December.  On 2022 schedule E my accountant had fair market use as a rental as 365.  I questioned him about it and he said that is not how the IRS tracks properties.  Is that true?

This was in California and I changed residence to Ohio in February.  He said that didn't matter either.  

I am skeptical.  Anyone care to chime in?