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"Unavailable" in what sense? Did you stop doing business in 2021? Also, what type of property?
If you were in business in 2021, regardless of whether you had any income, and had assets that were subject to depreciation, you should have taken the deduction in that tax year.
What kind of business property? Residential rental real estate? It matters. It also matters why it was not available in 2021.
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