You can't take a Section 179 deduction in 2022 with no income. It will carry forward.
Business Income Limit
The total cost you can deduct each year after you apply the dollar limit is limited to the taxable income from the active conduct of any trade or business during the year. Generally, you are considered to actively conduct a trade or business if you meaningfully participate in the management or operations of the trade or business.
Any cost not deductible in 1 year under section 179 because of this limit can be carried to the next year.
https://www.irs.gov/publications/p946
