Travel reinbursement on rental

[Matt N.]

I'm a little confused on the gas mileage deductions.  In years past I have purchased a property for rental purposes and worked on it myself for several months until "ready" to rent.  The properties are rented in the same year as they were purchased and I have deducted my mileage log for trips daily for working on the homes as well as trips to big box stores for materials.  My question is, should this have been added into the cost basis and depreciated over the life of the property instead? I do not put the properties for advertisement  until they are nearly complete.  If that is the case,  I am now finishing up on one I purchased late 2017, so cannot start depreciating that home until 2018.  Should I add my mileage expense into the cost basis for that one for 2018 taxes?  I am not claiming anything on that property on 2017 taxes because it was being rehabbed.  Any help would be very much appreciated. Thanks