Sam, a calendar year cash basis taxpayer, owns and operates several tool rental outlets in Texas. He wants to expand his business activities to surrounding states like Lousiana and Arkansas. During the current year, he spends $52,000 to investigate tool rental stores in Baton Rouge, Lousiana and $15,000 to investigate a donut shop in Little Rock, Arkansas. He acquires the Louisiana operation but does not open the donut store in Arkansas. As to these expenses, Sam should: Expense $67,000 for the current year. O Expense $52.000 for the current year. O Expense $15,000 for the current year and capitalize $52,000. O Immediately deduct $5,000 and capitalize and amortize the rest of the tool shop investigation expenses of $47,000. Do nothing with the $15,000 donut shop investigation costs. O Immediately deduct $3,000 and capitalize and amortize the rest of the tool shop investigation expenses of $49,000