all you said was true

except in her case it does not apply.

the cost of starting a business is deductible, not because they are "ordinary and necessary" business expense, but because there is a separate exception for the cost of starting a business. the exact number I don't recall. But there is such an exception, and there is also a cap on this exception.

her expense are educational related expense. until she receives the license, these are not business expense.