First time tax on mixed-use property - how to claim renovations

[Rawn Wilson]

I know the answer is always "Get a good real estate tax professional".  BUT

I purchased a mixed-used property in October 2018.  It is one residential lot with a 3/2 house that also has 2 apartments in the back.  On the same residential lot are 2 commercial auto shops (grandfatherd as commercial on residential lot).

I started a rehab of the apartments and house immediately and have had a tenant in one of the apartments the entire time.  The shops remain vacant.

My question is....How do I treat the costs associated with the rehab for tax purposes?  It has been around 30K in materials and labor.  None of the rehab were large depreciable repairs like a roof, etc.

Since a portion of the property has been occupied, I understand that may change things to my benefit.  Can these cost be claimed as straight itemized repair expenses to take a net loss?