My client didn't operate her business in 2023. We are thinking that it has been more of a hobby.  She had a studio built some years ago & we have been depreciating that building.  She is not quite ready to 'dispose' of the business, however, she'd like to not take any deductions- since she didn't work the business.  She had hoped to wait a year or two & see if she wants to permanently close shop.  How is the best way to handle this?  I have enter NO expenses and changed business % of studio to 1% (which takes no depr & PS won't let me enter 0).  I am just not confidant that this is correct.

Thank You!