Scenario a$.$

TimothyTimothy$\text{'}$s$,$

$$Inc$.,$ already owns another restaurant in town and wants to expand.

TimothyTimothy$\text{'}$s$,$

Inc. opens the new restaurant in

AprilApril

of the current year.

Under this scenario, Timothy's deduction $=$

Part $2$

Under this scenario, Timothy may deduct the amount in the

current year.

Part $3$

Scenario b$.$ Assume that

TimothyTimothy$\text{'}$s$,$

Inc. is in the book selling$$ business, and it wants to move into the restaurant business. It opens the restaurant in

AprilApril

of the current year.

Under this scenario, Timothy's deduction $=$

$$

Part $4$

Under this scenario Timothy may deduct the amount in the

$$

Part $5$

Scenario c$.$ Same as Part b except

TimothyTimothy$\text{'}$s

decides against opening a restaurant after the investigation.