Iris, a calendar year cash basis taxpayer,] owns and operates several TV rental outlets in Florida and wants to expand to other states. During 2020, she spends $14,000 to investigate TV rental stores in South Carolina and $9,000 to investigate TV rental stores in Georgia. She acquires the South Carolina operations but not the outlets in Georgia. As to these expenses, Iris should: Expense $9,000 for 2020 and capitalize $14,000 Expense $23,000 for 2020 Capitalize $23,000 Capitalize $14,000 and not deduct $9,000 None of these