what ca happen to start-up expenses for a business that never becomes an active trade or business?

a. may be sold to a family member

b. must be amortized over a period of 180 months

c. must be expensed up to $5,000 with any amounts more than $5,000 amortized over a period of 180 months

d. must be treated as either nondeductible capital expenditures or nondeductible personal expenses by an individual