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 2011 in investigating the feasibility and desirability of doing so. What amount can Gladys deduct in 2011 if the business is:

1. Another retail hardware store which she opens in December 2010? 2. Another retail hardware store which she decides against opening? 3. A video rental store which she opens in December 2010? 4. A video rental store which she decides against opening?