How would I report up-front costs I paid on a rental property refinance that was initiated at the end of year 1 and where the refinance was completed and funded in the subsequent year?

Hi, 

I refinanced my rental properties at the end of 2021. I paid for credit report fees and appraisal fees upfront in December of 2021. The refinances did not complete and fund until late January of 2022.  So, the question I have is how and when should I report the fees I paid upfront at the start of the refinance activities in Dec 2021? Should I just hold those expenses and combine it with the refinance activity that closed in January 2022?