Molly owns and operates 10 restaurants located in various cities throughout the Southeast. In 2023, she travels to San Francisco to discuss the acquisition of a hardware store. After incurring total investigation costs of $53,000, she acquired the store on October 1, 2023. How much, if any, of the $53,000 of investigation costs may Molly deduct in total for calendar year 2023?
a) $0
b) $5,000
c) $53,000
d) $2,849.99