(a) Sybil owns a toy store in Berkeley. She is considering opening a grocery store in Oakland. In 2022, she spent $52,500 on market research to determine demand for a store in downtown Oakland. Based on the research, she decides to open the store on November 1, 2022. May she deduct the $52,500 ? If so, how much may she deduct in 2022 ? (b) Sybil is also considering opening a toy store in Oakland. She spent $56,000 on market research to determine demand for a store in Oakland. Based on the research, she decides not to open the store. May she deduct the $56,000 ? If so, how much may she deduct in 2022