Start Up Cost

[quicksam]

Have a client that paid $3600 to open a business. She paid it to a company that prepares the SS4, Formation of LLC, and sets up and trains the person on operating the business.

The business was some sort of internet sales company.

I know this is Start Up costs, but the client never got the business open. She aborted before making any money. I know there is a different way to deduct if you open versus never open. Please let me know everyone's opinion on which way to proceed.

Thanks

[DTS]

See page 8-18 in TTB.
D

[taxea]

They are deducted as a capital loss