It depends. If you don't mind reporting a loss for the year (which is fine as long as you don't make that a habit), you can report the expenses this year.
If you want to match the expenses with the income next year, then use the inventory option. Note that once you start reporting inventory and COGS, you must continue to use this method unless you request a change from the IRS.
When you report inventory and Cost of Goods Sold (COGS), the amount that is expensed in the current year is the difference between ending inventory and purchases plus beginning inventory (zero in your case). If your purchases equal your ending inventory, nothing is reported as COGS. Instead, this becomes your beginning inventory next year. Then next year when you report a zero ending inventory, the total amount of beginning inventory is reported as COGS. Here's an example:
This Year
Beginning Inventory = 0
Purchases = 8,000
Ending Inventory = 8,000
COGS = 0
Taxable Income = 4,000 - 0 = <4,000> (a loss)
Next Year
Beginning Inventory = 8,000
Purchases = 0
Ending Inventory = 0
COGS = 8,000
Taxable Income = 10,000 - 8,000 = 2,000
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