If you continued to run your business during the year, then you can claim your ordinary and necessary business expenses that you incurred.
This is the case even if you had no income during part of the year other than your unemployment compensation. This is no different than any other year as long as you are continuing to operate your business in an attempt to make money. If you stopped business operations completely while you were collecting unemployment, then you could not claim business expenses because you were not in business at that time.
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