Unfortunately, it is not deductible.
Clean-up
Cost of cleaning up or making repairs. The
cost of repairing damaged property isn't part of a casualty loss. Neither is
the cost of cleaning up after a casualty. But you can use the cost of cleaning
up or of making repairs after a casualty as a measure of the decrease in FMV if
you meet all the following conditions. The repairs are actually made. The
repairs are necessary to bring the property back to its condition before the
casualty.