Tara owns and runs a sporting goods store in Milwaukee. She is considering opening another sporting goods store in Chicago. During 2020 she incurs $12,000 of expenses investigating the new sporting goods store, but decides against it. During 2020, she also investigates opening a restaurant in Chicago. She incurs $54,000 of investigation and start-up costs and opens the restaurant for business on September 1, 2020. a. How much of the costs for investigating the sporting goods store can she deduct in 2020 (round to nearest dollar)? b. How much of the costs of investigating the restaurant can Tara deduct in 2020 (round to nearest dollar)