$7\mathrm{.}3-$ Investigation Expenses

Marcus just graduated college and is looking to start a business. He spends $$24,000$ in February $2023$ on investigation expenses. He decides it is a great opportunity and opens for business on November $1,2023.$

a$.$ How much of a deduction can Marcus take in $2023?$

b$.$ If Marcus has to spend an additional $$40,000$ in July $2023,$ before opening his business later in the year how much of a deduction can he take in $2023?$

c$.$ Same as part a$,$ if Marcus spends an additional $$27,500$ in July $2023,$ before opening his business later in the year how much of a deduction can he take in $2023?$

d$.$ Same as part c$,$ but Marcus decides not to open the business, how much of a deduction can he take in $2023?$