No. If you did not place it in service in 2024, then you cannot take the deduction for it in 2024, you will need to wait until 2025 when it was actually placed in service.
A purchase date prior to placed in service is allowed. So, when you go to file your 2025 taxes if you enter that you purchased the items in 2024 and placed it in service in 2025, you will be able to take the deduction.
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