When I prepare returns for a client with Sch C business or Sch E rental activity, a portion of my fee is deductible as a business expense in the year paid. So TY21 return, fees charged in TY22, for example.

However if activity ceased in TY21, where can these fees be deducted? File Sch C or Sch E with only that expense?

Appreciate the wisdom of the crowd.