Your wife is setting up a home-based Web design business. Her purpose for setting up the business is to earn some extra income now and, in two to three years, sell the business. She is wondering whether she can capitalize the start-up costs or whether they must be expensed. She has heard from other business owners that in order to minimize taxes, it is a lot better to expense as much as you can. With this end goal in mind, what should your spouse do?