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In some places the soft deletion attribute is called "Is deleted", in other places it's "Soft deletion". For the incident category object it is "Soft Deletion", so if you add it to your query and tick the checkbox "Include soft deleted records" (in the General section) you should see your soft deleted categories.
You can then right click on a record and select "Restore" to undelete the category.
Been away, I apologize for this late reply. I thank you so very much for your kind help. I truly appreciate it.