Tara owns and runs a sporting goods store in Flint, MI. She is considering opening another sporting goods store in Fenton. During Year 1, she incurs $12,000 of expenses investigating a new sporting goods store, but decides against it. During Year 1, she also investigates opening a restaurant in Fenton. She incurs $54,000 of investigation and start-up costs and opens the restaurant for business on April 1, Year 1. in year 2018

(a) How much of the investigation and start-up costs of the restaurant can Tara deduct in Year 1?

(b) How much of the investigation and startup costs of the restaurant can Tara deduct in Year 2?

(c) How much of the investigation and startup costs of the sporting goods store can she deduct in Year 1?

Answer (c) in the blank.