Isabella traveled to a neighboring state to investigate the purchase of an interior design firm. Her expenses included travel, legal, accounting, and miscellaneous expenses. The total was $51,000. She incurred the expenses in January and February of 2015. In each of the following scenarios, what can Isabella deduct in 2015?

Isabella acquired the interior design firm but was not in the interior design business when she acquired it. Operations began on May 1, 2015. How much can Isabella deduct? $______