Hired a contractor to replace a room in a rental property. He botched the job and had to fire him and I'm starting over.

Hi, I hired a contractor who is basically an incompetent scammer for a project on my rental property.  I paid him $23,000 for basically nothing. I have to start the project over with a new contractor (replacing a wrecked sunroom with a real room.) How can I write this off when the room was not completed last year?