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Please Hep!!! Brock is investigating opening a nail salon. He has never owned a business before, so he had a large amount of expenses related

Please Hep!!!
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Brock is investigating opening a nail salon. He has never owned a business before, so he had a large amount of expenses related to investigating opening a business. He paid $30,000 for market research, $10,000 for legal expenses, and $12,000 for travel expenses. If he opens the business 10/1/2022, how much can he deduct in the current year? (Round to the nearest dollar. I will check the answers.)

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