Laurel works as a parole officer but has always dreamed of owning her own art gallery. After saving for years, and spending $53,200 in start-up costs, she opens her own art gallery on March 1, 2019. (Note: The business operates on a calendar year.) a. Determine the amount of start-up costs Laurel can deduct in 2019, if any. b. Would your answer in Part a change if Laurel already owned an art gallery and incurred the $53,200 of start-up costs while investigating a possible second location? Explain why or why not.