As of 11.12.20 - the expenses are not deductible.  Whether they are *not deductible* in 2020 if the loan forgiveness doesn't occur until 2021.... better minds than mine are debating it on other forums with no consensus of opinion.

Stay tuned for changes to that if/when Congress decides to play nice together & doing some of the work we pay them to do.

If not resolved by filing time... extensions may be wise.