It's not possible. since the property was not available for rent during any part of 2024, you will have no deduction as a rental property.
According to IRS Pub 527 - Vacant Property, you can’t deduct any loss of rental income for the period the property is vacant. It sounds based on your information the rental property itself no longer exists. It is now an unused empty lot.
Because the property was not available to be rented and will not be available (in the foreseeable future), any costs for repairs or improvements that you incurred increase the basis of the property and can be used as part of your cost basis when the property is sold. Be sure to keep good copies of your rental property from prior year returns until you sell or otherwise dispose of the property.
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