Were you a sole proprietor (Schedule C)?
Yes, see IRS Revenue Ruling 67-12. If it is a corporation, they maybe, with slightly different rules.
Accordingly, the ordinary and necessary expenses, incurred in a trade or business in prior years
and paid in the current taxable year, by an individual taxpayer, using the cash receipts and
disbursements method of accounting, are deductible under section 162 of the Code, even though
the business has been discontinued.
https://www.bradfordtaxinstitute.com/Endnotes/Rev_Rul_67-12.pdf
