My daughter-in-law is a photographer reporting on a Schdeule C. During 2017 she has spent money to upgrade a garage to a Photo studio that will be exclusively used as business space. The space is not completed and put into service as of the end of the year. To date she has not used any space exclusively for business so there was no "home office" claimed in prior years.
Should all of the costs be accumulated and shown on 2018 tax return as the "value" of the space when it is put into service or reported on 2017 as ongoing expenses?