Tax implications of in ground pool first year of STR

[Shaival Patel]

Hi,

We maybe considering buying a brand new property for STR purposes. Also looking to tap into tax benefits of self managing STR. Is it advisable to place the in ground pool first year of owning the property? In doing so, are we jeopardizing the material participation requirement for (non REPS) self managed SFR used primarily for STR? Property location is two hour drive from primary residence

Thanks