I purchased a new-construction condo unit. The occupancy date of the condo is different than the final closing date. I got my home’s key and moved in last year in April 2022 (occupancy date), but the legal title is transferred to me at a later time this year on the final closing date. In this case, when I file my personal income tax, should it be considered that I acquired a home in year 2022 or in year 2023?  Thank you.