NO BUSINESS INCOME- but have expenses

From TaxAlmanac

A friend tried to open a business, (5/31/07) (Virtual Media Solutions) It is an online business, selling Video products online and enlisting new clients to the site. She has cost of Start up Exp. $350. plus a monthly Admin fee of $483.(Charged $69. per month) Total expenses $ 833. Now the question is ""No Income was generated from this--and stopped trying in Dec. 2007. Do we or can we deduct the expenses on Sch C. showing no income or do we have to have income in order to deduct expenses. BJ