Amber owns and operates a fitness center in upstate New York. She is considering opening a second fitness center in the city and incurs $10,400 of investigation expenses. In July of the current year, Amber decides not to open a second fitness center. How much of the investigation expenses can Amber deduct in the current year?

a. $10,400

b. $5,180

c. $5,000

d. $1,040

e. $0