Spencer and Richard own S&R Sports, a regional chain of 15 sporting goods stores. They decide to expand their business by opening three new stores. The stores will employ 90 people, most of whom will work part-time. Over the years, S&R Sports has been able to keep its employee turnover lower than the competition by having its new employees attend a three-day training seminar. The cost of training the new employees will be $45,000. Explain whether S&R Sports can deduct the cost of training the new employees in the current year.