You take the deduction in the taxable year in which the expense was "paid or incurred". Since your expense was both paid and incurred in 2022, take the deduction on your 2022 return.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
1. this is just like routine PCS moves within the USA -- because you are moving from a US base to another US base ( i.e. other than the higher cost, there is no foreign cost component).