在网上找到的关于Business Startup Cost的讨论:
https://www.thetaxadviser.com/issues/2017/sep/deducting-startup-expansion-costs.html
https://bench.co/blog/tax-tips/startup-costs-deduction/
https://www.irs.gov/newsroom/heres-how-businesses-can-deduct-startup-costs-from-their-federal-taxes
https://www.irs.gov/publications/p535#en_US_2021_publink1000208920