Iris, a calendar year cash basis taxpayer, owns and operates several TV rental outiets in Florida-and wants to oxpand to other states. During the current year, she spends. $14,000 to investigate IV rental stores in South Carolina and $9,000 to investigate TV rental stores in Georgia. She acquires the South Carolina operations bat not the outicts in Georgia. As to these expenses, lris should a. Expense 573,000 in the current year. 6. Capicalia 514.000 and not deduis 39.000. c. Capitalize 321,000. d. Expense 59,000 in the rurnent year and capltalien 134,000