Deducting the cost of total house demolition to prepare land for a future rental unit

[Christopher Brown]

My Question:
I would like to know if the cost of total demolition of a mobile home and removal of debris ($11,000) is deductible in 2022 on Schedule E?

We purchased a property that was adjacent to our triplex property in November of 2020.  At the time it had a mobile home that was rented and a vacant barn.  The tenant was already in default of rent payments when we purchased the property and the previous owner was in the process of eviction.  That tenant never paid us any rent even though it was due to us.  The eviction court date was in December of 2020 and that tenant was evicted.  This property has a shared well and septic with our triplex apartment house next door (this has relevance later).

We determined that the mobile home was in unsafe condition to ethically and a liability risk to continue renting. We took the mobile home out of rental service in January 2021. The mobile home and barn were demolished and the debris removed on April 2022. The land was graded with a pad for a new structure. Our intention was to place a tiny home on the property as a STR. In the middle of the process of ordering a tiny home we applied for a compliance permit from our county health department. They came back with a whole list of demands for upgrades and changes to the septic system before they provided a compliance permit. They did this even after approving the same system as in compliance in 2004. That put our plans for putting a tiny home on the property on hold until we can work through the permitting process.

I am completing our personal taxes and would like to know if the $11,000 demolition expense paid in 2022 is deductible on our 2022 taxes. We run separate spreadsheets and bank accounts for each of our three rental properties (Single family house, Triplex apartment, and this land next door to the triplex becoming a STR tiny home).

Was the mobile home considered "in-service" from Nov 13 to December 8th, 2020 and then taken out of service?  Does this help or hurt our tax situation?
Can any or all of the $11,000 demo expense be deducted on our 2022 taxes on Schedule E?
Can this $11,000 demo expense be carried into the future once we do get a tiny home approved and in service?

Any thoughts?  I'd be willing to contract for advisement services on this issue as well.  DM me.
Our CPA for our other business doesn't have expertise in real estate.

Thanks for any input!  

BP and REI has made a huge impact on our life and net worth! Plus, self managing properties has produced some stories to tell (they are funny now but not at the time).