The S corporation began in 2019 when the owner, an individual, bought a business. There was purchased goodwill in this purchase in 2019. The corporation had no sales after 7/1/2022 as the owner had medical issues and could not operate the business. The corporation dissolved formally with the Secretary of State in January 2023. The corporation was not sold prior to 1/1/2023 and likely will not be sold.  There are some assets remaining. Is the corporation permitted to write off goodwill in 2022 for IRS tax purposes?