It depends. As stated by Mike9241, you should deduct any money spent that is completely worthless and you can use the miscellaneous deduction or repairs deduction. Be prepared with your receipts and backup detail should you need it for the IRS.
If you have amounts spent in 2023 that will actually be part of the structure when completed, those amounts should be contained until you have a full cost of the capital improvement for next year when complete. In other words any part of the work that is complete and will be part of the new structure/capital improvement.
@PaulR1
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