把地毯都换成lvp，两个厕所的水池换一下，墙刷一下。九月底大概能竣工。听说十月到第二年的二月都不太好租，但是还想碰碰运气-十月份出租。
想请教：1.这些装修的钱可用于deduct on the tax return 吗？我也不知道该到哪里找正确答案，在IRS官网上面匆匆找到了这句话，有好心人能结合我的例子来展开解释一下吗？
“You may not deduct the cost of improvements. A rental property is improved only if the amounts paid are for a betterment or restoration or adaptation to a new or different use. See the Tangible Property Regulations - Frequently Asked Questions for more information about improvements. The cost of improvements is recovered through depreciation.
You can recover some or all of your improvements by using Form 4562 to report depreciation beginning in the year your rental property is first placed in service, and beginning in any year you make an improvement or add furnishings. Only a percentage of these expenses are deductible in the year they are incurred.”
2.要是我在今年十月到十二月都没把房子租出去，这个装修的钱还能deduct吗？
先谢过！