1 - You did it right
2 - Yes, it is appropriate to use them in the year for which the money was spent and they are a cost of sale.
3 - What carrying costs are deductible in 2022 should be deducted in 2022 on your schedule A.
4 - I think you have a remarkably good handle on this stuff. I can't see anything that you've left out except the portion of your property that was reserved for land and non-depreciable over time. If you didn't do that you'll survive but if you did it will help with the gain on the sale.
@Peter_Nemo
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