Donna owns a retail hardware store in Tangipahoa. She is considering opening a business in Hammond, a community located 25 miles away. She incurs expenses of $40,000 in 2019 in investigating the feasibility and desirability of doing so. What amount can Donna deduct in 2019 if the business is? a. Another retail hardware store that she opens in December 2019? b. Another retail hardware store that she decides against opening? c. A video rental store which she opens on September 1, 2019? d. A video rental store which she decides against opening.