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TP paid a third party a hefty amount to setup a virtual online store to sell under a major retailer.  The start-up cost happened in 2021 or 2022 however the major retailer booted them for not making the required sales margin.  TP was going back and forth with the third party to get them back online, in 2023 they did so and again was booted for the same reason, TP has throw the towel on the business.  No sales were reported in 2021 or 2022 and if you were to take the start up vs the minimal sales it was going to be a major loss, my question is, can the start up costs be capitalized in 2023 and dispose in the same yea?.  Business only operated for about a month vs a couple of months in 2023.  
 

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