39.Tommy, an automobile mechanic employed by am o deaienhip, is considering opening a ft-food frnchine f Tommy decides not to scquire the fam-food franchise, any investigation expenses are A deduction for AGL b. A deduction from AGI, subject to the 2% floor c. A deduction from AGI, nor subject to the 2% fleor d. Deductible up to $5,000 in the curret year with the balance being amortized over a 180-month period e. Not deductible