A business incurs expenses before starting the business operation, expenses such as the expenses of the first directors meeting, expenses in preparation for the opening of the business, etc. Are these expenses tax deductible? Select one: a. Yes. Some of these expenses may be deductible in the year they are incurred, and some of these expenses may be deductible over the next 180 months after the start of the operation. b. Yes. These expenses are always deductible in