(a) Sybil is a florist who operates a shop in Daly City. She is considering opening a barbershop in downtown San Francisco. She spent $30,000 on market research to determine demand for haircuts in the downtown area. Based on the research, she decides not to open the barbershop. May she deduct the $30,000? If so, how much may she deduct in the first year?

(b) Sybil owns a restaurant in Daly City. She is considering opening a flower shop in downtown San Francisco. She spent $53,000 on market research to determine demand for flowers in the downtown area. She opens the flower shop on April 1, 2020. May she deduct the $54,000? If so, how much may she deduct in 2020?