Need help with the last open box, please!

During January and February of the current year, Big Noise LLP incurs $52,000 in travel, feasibility studies, and legal expenses to investigate the feasibility of opening a new entertainment gallery in one of the new suburban malls in town. Big Noise LLC does not own any other entertainment galleries and it does not own anything similar at the current time. Assume that the year is 2021. Read the requirements. Requirement a. What is the proper tax treatment of these expenses if Big Noise does not open the new gallery? If Big Noise does not open the new gallery, they will not be able to deduct any expenses. (Do not round intermediary calculations. Only round the amount you input in the input field to the nearest dollar. Enter a "0" if the current year deduction is zero.) Current year deduction if the company does not open the gallery: $ 0 Requirement b. What is the proper tax treatment of these expenses if Big Noise decides to open the new gallery on July 1 of the current year and makes the appropriate election under Sec. 195? If Big Noise decides to open the new gallery on July 1 of the current year, they will be able to deduct $3,000 in expenses this year, and amortize the remaining $49,000 over 180 months beginning in July. (Do not round intermediary calculations. Only round the amount you input in the input field to the nearest dollar. Enter a "0" if the current year deduction is zero.) Current year deduction if the company does open the gallery