Ans is option d , must be treated as either nondeductible capital expenditures or nondeductible personal expenses by an individual.
Expenses incurred in preparing to open a new business are deducted over 180 months, rather than all at once as they would be if the business were already operating. But business don't dont start at all or no active trade or business takes place , then portion of costs that generally incurred before starting up business for for investigation or purchase of non specific existing business are considered personal costs and are not deductible.
However, the total costs that incurred to start or purchase a specific business would be considered a capital expense and you can claim it as a capital loss, subject to all the rules that apply to a non business capital loss
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