Business & farm

I am definitely closing at the end of this year.  I am too sick to continue with it.  It is a diesel mechanic job and I cannot do the physical requirements of the job.  I have made probably $300 this whole year.  I had no income in 2022 or 2023.  I was told before in this forum back in 2023, when filing 2022 that I could skip a year if no income or expenses and not have to recapture 179 since I wasn't closing.