Liwei owns and operates two shoe stores in San Jose, California. She travels to Las Vegas, Nevada to discuss acquiring a restaurant. Later in the month, she travels to New York to discuss acquiring an ice cream shop. Liwel does not acquire the restaurant but does acquire the ice cream shop on December 16, 2020, which begins operations under her ownership that same day, Liwei incurred the following expenses: Total investigation costs related to the restaurant Total investigation costs related to the ice cream shop $72,000 $41,000 What is the maximum amount Liwei can deduct in 2020 for investigation expenses? [Enter the amount in the box below. If you think that no deduction is allowed for 2020, input "O" in the box below)