IRS deduction rules around STR purchase to listing

[Lori Sullivan]

I am having a hard time finding if IRS has rules if there is a time limit (purchase to in service date) on what can be deducted.  

Scenario - STR home purchased in August 2023. working on home to set up for STR August to Feb 2024. The property has not been ready to list until now. I know the things that can be deducted (furnishing, locks, etc) but does IRS have a time limit from purchase to in service date? And what about expenses in 2023 when the property was not listed?