Write off expenses

So I started my business this year, I am a massage therapist. I incurred quite a bit of expenses to get everything I needed to get going and started this process before I started my business. My question is; do all the expenses incurred have to be written off in the same tax year? I didn’t make that much- but the expenses are over 3K- part of which is my massage table base. The base was around $1800 and was purchased in Oct 2024, I know I will need to take a loss regardless but I am still currently paying off my credit card for this expense. Can I write off the table base for 2025 and the rest of the expenses for 2024 or does it have to be counted from the actual purchase date? What’s the best way to go about this?