Is Earnest Money Tax Deductible on the year that it is paid?

[Howard C]

Is the earnest money tax deductible on the year that it is paid even though closing doesn't happen until the following year?

For example, a 10% earnest money deposit was paid in 2019 but the house doesn't close until early 2020.  Can I deduct the entire deposit amount on the 2019 taxes as opposed to when the settlement happens in '20 ?

Please advise, thank you.