vacant land + design fees for investment property - deductions?

[achenn]

I purchased a couple of acres in Upstate NY in 2022 intending to build an investment property. To date, the only action I have taken on the land is 1) a survey and 2) designing the structure we intend to build. All of these things - the land, the survey, the designs - were purchased with cash. The land itself was 20k, the survey was around 2k and the design fees were around 30k. Would any part of this be an acceptable write off/deduction? 

Editing to say thank you for the quick answers 🙂

[Hal_Al]

Q. Would any part of this be an acceptable deduction? 

A. No.

Q.  Would any part of this be an acceptable write off? 

A. The cost are all part of your cost basis, for calculating your gain or loss. when the property is sold. 

[JulieS]

No, all of the expenses that you listed increase your basis in the investment property, but are not currently deductible. 

If you paid property taxes on the property, that would be a current deduction.