Writing off expenses from the year(s) before starting your business

Hello, I am planning to start a business and have already paid to have a website developed. I am not ready to start doing business with the public yet and will not be ready until sometime in 2023. I have not set up my LLC yet and did not plan set it up in 2022. I am wondering if I can set up my LLC and start doing business in 2023 and still write off my website expenses from 2022. My concern is that the business did not exist in the year when the expenses were incurred and I am not sure if I can write off those expenses under th[se circumstances.  Thank you