Since the studio is not yet completed then no - you can't. The total cost of the studio will be bundled up and called "Studio expense" or something like that. Once it is finished. then you and your partner will depreciate that cost over several years or - if you have sufficient income - take an accelerated deduction for it on your 2024 return(s). But new construction is not a deduction until it is completed.
@rasmith2024
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