Gas fee for failed transaction in Uniswap

Describe the problem:
I tried to buy some coin in Uniswap with ETH, but the transaction failed. Still I had to pay some ETH for gas fees. Is this transaction fee tax deductible?

Which exchange/wallet is this regarding?
Coinbase Wallet

How did you import data into this wallet?
Imported the data in Koinly through etherum blockchains public address.

What have you tried to fix this so far?
I haven’t tried anything. I kept it what koinily is showing as ‘cost’.

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