In 2021 I purchased building materials for repairs to a short term rental property, but did not complete the repairs in 2021. Can the materials costs be deducted in 2021?

I purchased building materials needed for repairs to a short term rental property in 2021. However the repairs themselves were not completed in 2021, i.e. the materials went unused that year. Can I still deduct the materials costs since the money was spent in 2021?