3. Irene, a calender year cash basis taxpayer, owns and operated several TV rental outlets in Florida and wants to expand to other states. During 2021, she spends $15,000 to investigate TV rental stores in Washington and $10,000 to investigate TV rental stores in Oregon. She acquires the Washinton operations, but not the outlets in Oregon. As to these expesnes:

(a) How much is deductable in 2021?

(b) If she is not in the TV rental business and decides not to purchase the stores, how much can she deduct?