New windows in my vacation rental property

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I've looked everywhere but can't find the answer. I purchased new windows in 2024 and paid a 75% deposit but they weren't installed until 2025. I paid the balance due and the installation also in 2025. 

Should I deduct the new windows in 2024 or 2025? 

[TomK2023]

Deduct in 2025.  The tax credit can be taken in the year the windows are “placed in service” (installed) – not the date of your purchase.

IRS - Home energy tax credits 

For 2025...

Entering Energy Home Improvements:

1. Open your return (if not already open).
2. Enter "energy improvements" in the Search box.
3. Click on "Jump to energy improvements" link.
4. Enter "Yes" to the question, "Did you make any energy efficient improvements in 2025 or have a carryforward from 2024?". Click on Continue.
5. Enter energy improvements information, and Continue.