Purchasing land to offset active income

[Brian Zebrick]

Land cannot be depreciated, but if you are purchasing raw land in order to build a commercial unit, can that be categorized as a business "expense" to minimize profits and tax liabilities?

If I have a current business, and want to open a second location for the same business/corporation, would purchasing the raw land in 2023 categorize as an "expense" in 2023, and then depreciate the building and construction in 2024? Just trying to think of ways to legally minimize tax liability for 2023.