Before Robin began his stock trading business this tax year, he incurred significant start-up costs of $10,000 in 2022 for market research, off-site conferences, and consulting fees. What is the correct tax treatment of his start-up expenses?

a) Deduct the $10,000 from gross revenue as a business expense in 2022.

b) Amortize the $10,000 over a period of 180 months.

c) Amortize the $10,000 over a period of 36 months.

d) Deduct $5,000 as a business expense in 2022 and amortize $5,000 over 15 years.