Pre-Rental Expenses Deductible?

[James Farrel]

I purchased a property this week and immediately advertised it for rent.

I am showing the unit to a prospective tenant today, but we have not yet discussed a lease date. Have I now met the requirement of making the unit available for rent under the Pre-rental expense provision in Publication 527? Can I now deduct the following expenses which I would like to complete before occupancy?

Painting, carpet cleaning, general cleaning, and door latch replacement?

Has this provision in the Code recently been changed as I see other posts that say a unit must be rented to deduct such expenses?

Thank you.