Writing off expenses on a property bought in December

[Brady Ascheman]

Hi everyone, my partner and I recently bought a lake cabin in the beginning of December and have started rehab on the property. We have a lot of expenses in December but have not had a guest stay at the cabin yet. Since we have not actually used air bnb yet and had a guest stay our tax advisor is telling us that we cannot write off the expenses because we don't have proof our intent with this property is investment. I am curious if anyone else has some insight on this.