Repair/Improvement expenses from last year did not happen yet

My tenant moved out in late 2019, so in Dec 2019 I paid a contractor $5,500 of a $9,000 quote for repairs (painting) and Improvements (Flooring, bathroom redone, etc).

 

I reported the $5,500 as all "Repairs" for 2019 Tax  using TT.

 

The work is still pending due to delays by the contractor, myself, covid etc.

 

Questions: 

1) As I do my 2020 taxes with no rental income, how can I claim/report/handle the $5,500 I paid in Dec 2019 as all "Repairs" even though the quote of $9,000 was for a mix of repairs / improvements?

 

2) Do I 're-categorize' the $5,500 in my 2019 taxes?