If the property was not in service and available for rent on or before Dec 31, 2022 then you have absolutely nothing to report on your 2022 tax return. If the property is placed in service and available for rent in 2023, you'll deal with everything on the 2023 tax return which you will complete next year. The fact that some costs were incurred and paid in 2022 doesn't matter. You'll still be able to claim it on the 2023 tax return.
