7 2 pts In 2021, Brian, a married taxpayer, made the final payments on his small motels located in California. As such, he now decided it would be prudent if he expands his business to include a dry cleaning business. Consequently, Brian flew to Boston to find out if he could potentially expand into purchasing and running a dry cleaning place. At the end of his business trip, he calculated that he incurred legal and accounting costs in the amount of $53,450. After incurring total investigation costs of $53,450, he ended up buying the dry cleaning shop on September 30, 2021. How much of these investigation expenses can Brian deduct in year 2021 and 2022? $2,415; $3,460 $2,415; $865 $5,875; $865 $1,550; $3,460 $5,875; $3,450