Organization Cost for Failed Single LLC

[user17704343309]

I set up a single member LLC with the plan to buy a commercial building and occurred below expenses.

$155 for LLC registration paid in 2025

$500 attorney fee paid in 2025 to draft purchase agreement of the building

$1,950 environment site assessment fee paid in 2026; one of the prior tenants was dry cleaning, and mortgage require the environment site assessment.   

In Jan 2026, I decided not to pursue the purchase because the environment site assessment result came back not as good as expected. Basically the single member LLC failed. Can I deduct any of above expense? If so, where to report and on what year return?  

Thank you!