Hi, Mike
We bought the Shed in 2021 but we are still struggling with the City to get a permit to do the platform where it will be assembled. Can we deduct in 2021 even though it is not yet assembled and used? In the meantime, I am using my Dining Room to set up my Drum Set and teaching via Zoom in 2021 while waiting for the permit. If I cannot deduct in 2021, can I deduct it in 2022 after we get the permit? Thank you.
