Investors & landlords

I guess my real question is:  if the LLC has not claimed the reimbursements or taken an expense deduction for the property insurance premium for approximately 3 years, can the LLC just not claim the reimbursements made in 2022 but technically count it as a "payback" rather than rental income?  It's now an issue because the tenant paid back the reimbursement over two tax years.  Help???