@Critter provides you with some good information.
A key issue is whether or not you actually began business in 2019. This determines how some of the expenses will be treated.
You don't necessarily need to have generated income to begin your trade or business. While there are many factors that determine your "start" date, essentially this is the date when everything is in place and you begin marketing your business for clients.
Unless you have begun business in 2019, everything (all costs, expenses) will be either start-up costs or organizational costs.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
