Multifamily did not rent or advertise- Schedule E?

[Rose Schad]

I have a multifamily home with 3 units. I live in one unit and the other 2 are rentals that had been rented out prior to 2023. In 2023 I did not rent the units out or advertise them. I do intend to rent the units out again, but would like to do some more work such as having the driveway repaved first. For now the 2 units are empty and not being used. Can I deduct expenses (utilities, mortgage interest, taxes, etc.) on a Schedule E for my 2023 taxes?

When using tax software, if I enter 0 rental days for the property, I'm asked, "Did you try to rent the property to others at all during 2023?" If I choose no, it says "Since you didn't try to rent the property at all in 2023, it's not considered a rental" and to delete the property from my return.

From what I can find, IRS Publication 527 does not mention advertising/trying to rent the property as a requirement. I found the following:

Idle Property
Continue to claim a deduction for depreciation on property used in your rental activity even if it is temporarily idle (not in use). For example, if you must make repairs after a tenant moves out, you still depreciate the rental property during the time it isn’t available for rent.

Vacant rental property
If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. However, you can’t deduct any loss of rental income for the period the property is vacant.

I’ve gotten mixed answers on what to do. Some say continue to claim depreciation. Others say it could be converted to personal use or considered a “not for profit rental” and I should not submit a Schedule E. I am told the vacant/idle period doesn’t go on indefinitely and anything over a year is pushing it. I can’t find any written publications by the IRS about the length of time a rental can be idle/vacant. Any suggestions on what to do?