Gladys 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 $60,000 in 2014 in investigating the feasibility and desirability of doing so. What amount can Gladys deduct in 2014 if the business is

I. another retail hardware store that she opens in December 2014? II. another retail hardware store that she decides against opening? III. a video rental store that she opens in December 2011? IV. a video rental store that she decides against opening?