Iris,a Calendar Year Cash Basis Taxpayer,owns and Operates Several TV

Iris,a calendar year cash basis taxpayer,owns and operates several TV rental outlets in Florida,and wants to expand to other states.During 2011,she spends $14,000 to investigate TV rental stores in South Carolina and $9,000 to investigate TV rental stores in Georgia.She acquires the South Carolina operations,but not the outlets in Georgia.As to these expenses,Iris should:

A) Capitalize $14,000 and not deduct $9,000.
B) Expense $23,000 for 2011.
C) Expense $9,000 for 2011 and capitalize $14,000.
D) Capitalize $23,000.
E) None of the above.