Real estate professional status qualification

[Sophia Oberlander]

Hi all-

my mom wants to dedicate her time to real estate full time. 

Came across the real estate professional status which could help her in convincing her to let go of her w2 (with tax savings).

Here is her current situation, if you can help me understand a bit more. 

- both husband and her have w2s, she would quit her job to focus on RE full time. 
- they have 3 local and 3 out of state long term rentals.

- the 3 local need a lot of work, she has been cutting rent due to not having updated flooring, appliances, etc. I could definitely see her spending majority of her time here. 

Question: their current house they want to get ready to rent out. Does any of the time preparing the house for rental qualify or do they have to list it first and then do the work. Confused by some of the language online. 

appreciate it!