Tax question: seller temporary leaseback a placement in service?

[Oleg Malkin]

Let’s say I buy a property that requires some repairs. The seller wants a temporary leaseback option where they stay in the property for a few months and pay rent (with a rental agreement, deposit, etc.). I let them do that, then after they move out do the repairs. Let’s assume the repairs qualify as deductible ones under de minimus and not improvements. Then I move into the property and make it a primary residence. Can the seller leaseback be considered placement in service as a rental? The goal here, obviously, is the make the repairs deductible for tax purposes.