Dear CPA: Furniture for an AirBnB. Can I deduct $$ to furnish?

[Andrew Gingerich]

If I buy furniture and furnishings for an AirBnB before I put the property in service or advertise it on the AirBnB site, can I still deduct the furniture and furnishing in the first year? Or do I have to capitalize this cost/expense? It would seen crazy to capitalize furniture and furnishings especially since the useful life will be way less than 27.5 years. Rather how long will my couch last? My coffee maker? etc.

@Brandon Hall likely has the answer!??! Others?

Appreciate the intel. 

Andrew