Snape owns a potions store. But while he was a college student, Snape lived by a bookstore located near campus. He thinks a bookstore located on the other side of campus would be successful. He incurs expenses of $$53,800($legal fees, accounting fees, marketing survey, etc.$)$ in exploring its business potential. What amount $($give a numerical dollar figure$)$ of these investigation costs can Snape deduct in the current year if:

He opens the bookstore on April $1,2023.$

He decides not to open the bookstore.