While she was a college student, Suri lived by a bookstore located near campus. She thinks a bookstore located on the other side of campus would be successful. She incurs expenses of $$23,000($legal fees, accounting fees, marketing survey, etc.$)$ in exploring its business potential. Her parents have agreed to lend her the money required to start the business. What amount of these investigation costs can Suri deduct in the current year if:

a$.$ She opens the bookstore on August $1$ of the current year?

b$.$ She decides not to open the bookstore.