Molly owns and operates $10$ restaurants located in various cities throughout the Southeast. In $2023,$ she travels to San Francisco to discuss the acquisition of a hardware store. After incurring total investigation costs of $$53,000,$ she acquires the store on October $1,2023.$ How much, if any, of the $$53,000$ of investigation costs may Molly deduct in total for calendar year $2023?$

a$)$ $$0$

b$)$ $$5,000$

c$)$ $$53,000$

d$)$ $$2,849\mathrm{.}99$