ABC Roofing Company is investigating two businesses during March 2020. They are investigating acquiring XYZ Roofing Company. They are also investigating Cupcakes, Etc. Bakery, ABC Roofing expends $20,000 investigating XYZ Roofing Company but DOES NOT acquire them. ABC Rooting expends $5,000 investigating Cupcakes, Etc. Bakery and DOES acquire them in November, 2020. What amounts can ABC Roofing Company deduct from these investigative expenses? In what year can they deduct it