Thank you for joining the thread, @D King.

The Show Inactive Accounts button is grayed out if you don't have any inactive accounts from your Chart of Accounts. It means that you don't need to reactivate any accounts since your accounts are all active.

I've added these screenshots for your visual reference.

For additional reference about managing accounts from the chart of accounts, read this article.

Add a comment below if you have any other questions. I'm a few clicks away to help. Have a good day!