You might still want to talk about this with a professional accountant or tax lawyer. Even though your LLC didn't make money, it made your IP. Your C corp technically has to buy that IP from your LLC - which cost something.
Once you are small, no big deal, if you get big you might have a problem at hand. Definitely talk with a professional to make sure you are taking appropriate steps in transferring the IP.
Once you are small, no big deal, if you get big you might have a problem at hand. Definitely talk with a professional to make sure you are taking appropriate steps in transferring the IP.