(For Context I made an LLC whose income relies on ad revenue and hired app developers, marketing experts, and ad monetization workers for this venture)

So, I spoke to a bad tax professional who was really old and she told me that although she never heard of google admob, the payment threshold, if you do not reach it, before the end of 2020, you can not deduct business expensives since you did not “make any money”. While ads were small, I made about $25 this year and I am definitely on track to make over $100 next year. That being said, tax wise I should be fine if I “keep” $25 in the Google withdrawal account and take $100 next year when my minimum payput is completed.

Any thoughts? Can I argue with the IRS on this?