Using the general tests for deductibility, explain why the following expenses may not be fully deductible in the current year.

a. Irene spends $1,600 on a trip to Florida to investigate opening up her own consulting firm. Irene currently works for another consulting firm.

b. Augie is self-employed. Augie and his wife divorce during the current year. Augie pays $3,000 in legal fees related to the divorce.

c. Peter owns a hardware store. During the current year, he pays $328,000 to acquire a new warehouse for his business.

d. Paul contributes $25 to a fund to be used for advertising to persuade voters to vote against a candidate running for Congress.