Taxpayer, a Chicago-based manufacturer, is interested in opening a branch of her manufacturing operations in Florida. She is particularly interested in Florida because a slump in real property prices there appears to have opened up attractive buying opportunities. In Year 1, Taxpayer retains a development consulting firm to study several cities in FloridaJackson, Miami, and Tampa. The firm evaluates receptivity to new business in these three cities, zoning and environmental requirements, and the business.How should Taxpayer treat the $10,000 payment?