Sophia spent $10,000 researching whether to open a new business in Atlanta. After traveling there and doing research, she decided not to open the new business. What amount of general start-up costs are deductible: a. 25 percent of the general start-up costs, or $2,500 b. half of the general start-up costs, or $5,000 c. the entire $10,000 in general start-up costs d. none of the $10,000 is deductible because the business was never started