I'm a CPA that focuses on taxes specifically. If you're a W-2 earner spending out-of-pocket money, that money generally needs to be via a business entity (like an LLC) to substantiate a business purposes (acquisition). From there, the expenses would fall into either Secredactedstart-up cost) or potentially SecredactedOrg. cost), where the expenses would be capitalized and amortized over 15 years, there is some ability with limitations to expensing the initial costs, but it's subject to certain phase outs. There's not any scenarios I can think of or have come across where you can expect 100% business deduction right away for these type of expenses. Unfortunately you're generally limited to a longer timeline for expensing the cost for tax purposes.

Cannot comment on this @luke