Pre-planning for tax purpose: rental or 2nd-home characterization?

[Rich Thomas]

I put almost 2-years of searching for a property in Arizona - lots of expenses involved. Made two purchase offers during that time.

The third offer closed and I now own the property - we've stayed there last winter and I was planning to rent it - but have not.

Instead, I now wish to sell it.
How should I characterize the sale? As a second home or a rental?

Can I capture the two years of searching as deductions against capital gains or as a cost basis?