How to treat Vehicle Mileage prior to Unit Available for Rent

[James Farrel]

I file Schedule E and purchased a property last year.   How do I treat the following vehicle mileage accrued before the unit became "available for rent."   Does some of it get added as additional basis in property?  Is any non-deductible? Can any of it be immediately expensed?

1) Mileage to property for viewing and inspection prior to purchase.

2) Out of town mileage to Property Settlement.

3) Mileage to unit and home improvement stores repairing unit after closing.

4) Showing unit to prospective tenants after closing but before it was available to rent due to pending repairs.