I started a business with start up cost about $7731 in 2017, but it didn't make any income in 2017. In 2018, I get some income. How do I write off my start up cost?

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https://www.thebalancesmb.com/how-to-deduct-startup-costs-on-business-taxes-397608
The above states you can go back a year from the start date

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https://www.thebalancesmb.com/how-to-deduct-startup-costs-on-business-taxes-397608
The above states you can go back a year from the start date

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