Yes, you can. See TurboTaxMichaelDC's answer below.
'You
can deduct expenses as long as you can prove that you opened or were in
business in the year expenses were incurred. To be deductible, a business
expense must be both ordinary and necessary. Please note that if you do not
have profit for three out of five years, IRS might question your profit motive.'
https://ttlc.intuit.com/replies/5860788
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