Claiming a loss on taxes as a streamer who hasn't made any money yet

I recently made a massive investment into my streaming setup but haven't actually made any money from streaming yet. I'm not an affiliate yet or anything and have no actual streaming income and no 1099 from Twitch. I live in New Jersey, USA. Am I able to claim my streaming PC as a loss or is that only once you have income? I've never claimed a loss before or anything and only ever had normal taxes from standard jobs. Hoping a tax professional will catch this. Being eaten alive on taxes this year and this would be a huge help but don't want to delay my return or get into any kind of trouble for it.