Tax deductions for 2020, if my rental property closes in 2021?

[Kevin Lanphear]

Hello CPAs I was hoping you can quickly answer this for me so I can pull the trigger on a few things or if I need to wait until January...

So I I am under contract for a new construction investment property single-family home that closes late January 2021 and I already paid earnest money last month.

My next step is to buy a fridge for the property for the renters and also a BiggerPockets Pro membership so i can start using the extra features of the platform.

However, do i wait to do these purchases until 2021 to use as a tax deduction since my home won’t be closing until Jan 2021?

Or will it still work if I am under contract for the property and buy those 2 things now and put them as tax deductions for 2020?