Client is opening up a retail business for both medical & recreational use. In 2019 purchased a building & is remodeling to comply with the area ordinance. Paid the state application fee, also the township application fee plus property taxes plus some attorney fees. Formed a LLC also. Can they deduct any of these expenses on a Schedule C for 2019 even thos they had no income or what can be done with these expenses, also can they take depreciation