Which statement about business investigation expenditures is NOT TRUE?

Question options:

a. If a taxpayer is not in the same line of business as the one that was investigated but acquires the new business, these expenditures are part of startup expenses and subject to the special rules for computing that expense deduction.

b. If a taxpayer is not in the same line of business as the one that was investigated but fails to acquire the new business, these expenditures are entirely deducted in the period where the new business acquisition is abandoned.

c. None of the above statements are false.