For purposes of meeting the 100-hour participation requirement for a short-term rental, we began tracking our time as soon as we purchased the property. For the cost segregation study, however, we have to establish a ‘placed-in-service’ date, which would be when the property was ready and available for rent. Can the hours we spent actively working on and managing the property after purchase but before the placed-in-service date—such as furnishing the home, coordinating contractors, making repairs, setting up the rental, purchasing supplies, and preparing it for guests—count toward the 100-hour participation requirement? Or do only hours incurred after the property was officially placed in service count?