Alexa, a cash basis taxpayer, owns and operates several bicycle rental outlets in Virginia and wants to expand to other states. During the current year, she spends $12,000 to investigate bicycle rental stores in North Carolina and $9,000 to investigate bicycle rental stores in Maryland. She acquires the North Carolina operations but not the outlets in Maryland. How much of these expenses can Alexa deduct this year? O $0 $5,000 O $9,000 O $12,000 O $21,000