During 2020, Anthony has the following startup costs for his new restaurant business: . Employee Training & Orientation Costs: $8,000 Legal and Accounting fees: $5,000 Market Research and Surveys: $7,000 . Anthony's business begins operations on January 1, 2021. Determine the amount that Anthony should deduct and when. O $5,000 in the 2020 tax year. O $20,000 in the 2021 tax year. O $20,000 in the 2020 tax year. O $6,000 in the 2021 tax year