Get_it_Right
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Can you please elaborate what you mean by "count"?

There are recurring bills and expenses that continued through periods when receiving unemployment insurance.  If it was a  year previous to 2020 when no unemployment insurance was received, expenses during those periods would be deducted throughout the year as gig worker was still in business: doing research, networking, creating projects for future presentation, etc . The confusion for 2020 is, when gig worker was not getting paid for clients, gig worker was allowed to receive unemployment. 

Are you saying that these expenses can or can not be expensed throughout the year (keeping in mind the availability of unemployment insurance in 2020)?