It depends if the business is "active" (just not doing much) or if you actually closed the business for good. The expert's answer assume the business is still officially open. If you closed the business, there is a different procedure.
The business can be "Active" if you plan to solicit customers in the future and just had a slow year or decided to take some time off. While you can deduct ordinary and necessary business expenses, if you weren't pursuing the business much, your expenses are presumably less than ordinary years.
