Sole Prop with no income, only expenses in 2010

AskTaxGuru.com Junior Member, mlblake77, asked:

My husband received his contractors license in June 2010 and started a Sole Proprietorship with limit start up from us. In 2010, we spent approximately $6000 on expenses (i.e. general liability ins., advertising, tools & equipment, etc... ) but earned no income until 2011. Are we required file the net loss of $6000 in 2010 or are we able defer the expenses from 2010 to 2011 when first earned income / began officially operating?

Thanks!