Matthew,a Car Dealer in Atlanta,wants to Open a Restaurant in Miami.He

Matthew,a car dealer in Atlanta,wants to open a restaurant in Miami.He spends $8,000 investigating the location and feasibility of opening the restaurant in 2015,Matthew opens the restaurant in Miami in November and spends an additional $7,000 in start-up costs.In 2015 Matthew can:

A) Deduct the entire $15,000
B) Deduct $8,000 with the remaining $7,000 amortized over 15 years
C) Deduct $5,000 with the remaining $10,000 amortized over 15 years
D) Only amortize the entire $15,000 over 15 years