you seem to be saying you have not actively started your business. Then I got some bad news. if this is the case in 2018 or 2019, you had no deductible expenses. the IRS would rule that any expenses incurred until you actively started it were for those years non-deductible start-up expenses under IRC section 195. if they are below a certain amount, then they can be deducted in the year the business actively starts.
the answers provided about revocation and re-electing are correct to late to revoke for 2018 and 2019 and there is a 5 year wait.
