No. Expenses incurred to start a new career are not deductible as a business expense nor as a deduction.
If she attended a Eligible Educational Institution, then she would possibly be able to claim the Lifetime Learning Credit. Otherwise, this is not an expense that she will see a tax benefit from.
If the LLC is for her Truck Driving, then when she renews, it would be able to be deducted as a business expense.
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