No, if you have a Schedule C, you simply indicate in the interview process, that you ceased doing business in 2021. If you had an LLC, you would need to close it with the state.
You can take expenses you incurred while trying to keep your business afloat. but you can only take one year's depreciation amount on the A/C unit.
However, the IRS requires that you show loss after loss and still maintain a business status.
The IRS safe harbor rule is that if you have turned a profit in at least three of five consecutive years, the IRS will presume that you are engaged in it for profit.