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

$($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:

Sec. $195?$

If Big Noise decides to open the new gallery on November $1$ of the current year, they

$($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: