Arthur and Patricia want to open a restaurant. They contribute $3,000 each for a survey to locate an appropriate area for their restaurant and $2,000 each for a real estate agent to locate a suitable building for them to buy. Shortly after this, Patricia and Arthur have a disagreement and Patricia walks away from the plan. Although she asks Arthur to reimburse her, he refuses. Arthur then continues the project by himself. He spends $4,000 for legal and accounting fees to set the business up and $8,000 for staff training. What are the tax consequences to Arthur and Patricia for these expenditures when the restaurant opens in July?