Recently Purchased Rental

I purchased a single family Rental on 12/15/05.

It will not be "Available" for rental until at least 2/1/06 when all the
improvements are complete.

Is there any benefit to including this property on my 2005 Return even
though it did not generate any revenue(only expenses)? I was planning on
including it the first time on my 2006 return otherwise.

Thanks in Advance,
-a12vman


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