Reapplying to program that rejected me as an Ph.D. applicant but accepted me to MA program

[staxdo_21]

I was very happy to have been accepted to their MA program because that included being placed on a waitlist for a 50% tuition scholarship. However, the scholarship did not come through, and I wasn't able to justify the fees and chose not to enroll. I am not applying again to their Ph.D. program, and am thinking about how to retool my SOP to demonstrate growth. I do have a year long project to point to but am wondering about everything else. Has anyone been in a similar situation? How have you approached it?