Business Investigation Expenditures. During January and February of the current year, Big Bang LLC incurs $13,000 in travel, feasibility studies, and legal expenses to investi- gate the feasibility of opening a new entertainment gallery in one of the new suburban malls in town. Big Bang already owns two other entertainment galleries in other malls in the area. a. What is the proper tax treatment of these expenses if Big Bang decides not to open the new gallery? b. What is the proper tax treatment of these expenses if Big Bang decides to open the new gallery