Can i add and where do i add deductions for a adu that is in the process of being built and is not yet rented can i claim the permit and plans on 2022 if i paid them

No.  The permit and plans should be added in with your other construction costs, etc., to arrive at your total cost basis of the ADU.  

All your costs prior to listing the property for rent are included in your basis of the property. This would be the total cost that would be depreciated over the recovery period of 27.5 years.

The one exception is interest expense. If you have a construction loan or mortgage secured by the property, you may report the interest paid on that loan as Investment Interest Expense on Schedule A (Itemized Deductions).

The ADU will be entered as a physically separate rental unit with it's own land value, structure value, and other expenses that are completely separate from the main unit.  

If the property was not in service and available for rent on or before Dec 31, 2022 then you have absolutely nothing to report on your 2022 tax return. If the property is placed in service and available for rent in 2023, you'll deal with everything on the 2023 tax return which you will complete next year. The fact that some costs were incurred and paid in 2022 doesn't matter. You'll still be able to claim it on the 2023 tax return.