All of the following statements in respect to the amortization of start-up costs are true, except :

a. Start-up costs include salaries and wages for employees who are being trained and for their instructors.

b. If you have both start-up and organizational costs, you may elect a period for start-up costs that is different from the period you elect for organizational costs, as long as both are 180 months or more.

c. If your attempt to go into business is not successful, the costs you had as a result of a preliminary investigation of a business may be deducted in full in year of abandonment.

d. To be amortizable, a start-up cost must be a cost that would be deductible if it were paid or incurred to operate an existing trade or business and it must be paid or incurred by you before you actually begin business operations.