No, the new road is an improvement not a "write-off". Add the $9,000 to the cost basis of the land (cabin). In essence, your gain of $17,500 will be reduced by the $9,000 when you enter your adjusted cost basis of the land (cabin) versus your sales proceeds.
To enter the sale of your second home, see Where do I enter the sale of a second home, an inherited home, or land on my 2020 taxes?
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