USA Deduct business loss w/o profit?

[P and L]

In the next week or two, I'm going to begin selling online a product I created. I've incurred about $2500 in development costs that I'd like to deduct on a Schedule C. However, I may not have any income from sales before the end of the year. If I deduct the expenses without any sales, is that going to be a problem with the IRS? I'd rather not file a Form 5213.

I also had development expenses of about $3500 last year, which I didn't deduct, because the product was not for sale at the time. Is there a way to deduct that also without filing an amended return or a 5213?

Thanks.