Solved: Can self employed bisiness expenses be taken with no income?

Can self employed bisiness expenses be taken with no income?

Thank you, my wife had a speech therapy business, semi retired, not actively looking for clients but needs to keep her licenses and malpractice insurance just in case???

@Dumoch126 She needs to be actively working the business ... keeping the liscense active "just in case" for more than a couple of years will not be defendable in an audit.