IRC code section 195
if the business is permanently disposed of on or before 12/31/2020 then yes regardless of the amount
if not then the normal rules apply
the deduction the first year is the lesser of 1) or 2)
1) the total start-up expenses
or
2) $5,000 reduced, but not below zero, by the amount the total start-up expenses exceed $50,000
the remainder, if any, is amortized over 180 months starting with the month the business began
examples 1) total $45,000. $5,000 deductible $40,000 amortizaable
2) total $52,000. $3,000 deductible $49,000 amortizable
3) total $55,000 (or more) $0 deductinle, all must be amotzied
should the business terminate in a subsequent year the unamortized balance, if any, would be deductable.