I have a quick question about capitalizing the rehab costs for a new rental.

-- The property is probably not currently habitable and is likely not ready to put into service (bathroom not functional, among other issues).

-- I intend to put it into service as a rental, possibly a STR, which seems to generally drive a 39 year depreciation schedule if I understand it correctly.

I understand prior to the property being put into service, most rehab costs need to be capitalized.  My main question is how many years they will be depreciated over. Structural stuff is obviously at the 39 year rate.  However,if I install new carpet prior to the property being available for rental, will that carpet have to be depreciated at the 39 year rate for business property, or over a typical 5 year schedule?

Bonus question: If I do the bare minimum to get the property habitable and list it for rent, will that technically count as "putting it into service" so that I can then do some additional "qualified improvement property/personal property?" The easiest part of the project to put off until the end is probably a kitchen refresh, appliances, furniture, and other such items which will go onto a 5/7/15 year schedule if I can defer them until after the property is listed and put in service. If nothing else I could probably list it as a traditional long term rental which would not require it to be fully furnished. If I get a tenant great, and if I don't then I can do the improvements necessary to get it to STR/MTR status.

Thanks!