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Stanford owns and operates two dry cleaning businesses. He travels to Boston to discuss acquiring a restaurant. Later in the month, he travels to New

Stanford owns and operates two dry cleaning businesses. He travels to Boston to discuss acquiring a restaurant. Later in the month, he travels to New York to discuss acquiring a bakery. Stanford does not acquire the restaurant but does purchase the bakery on November 1,2023.
Round per month amount to the nearest dollar and use rounded amount in subsequent computations.
Stanford incurred the following expenses:
Total investigation costs related to the restaurant $28,000
Total investigation costs related to the bakery 51,000
What is the maximum amount Stanford can deduct in 2023 for investigation expenses?
$fill in the blank 1

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