Stanford owns and operates two dry cleaning businesses. He travels to Boston to acquire a restaurant. Later in the month, he travels to New York to discuss acquiring a bakery. Stanford does not acquire the restaurant but does acquire the bakery on November 1, 2015.

Stand incurred the following expenses:

Total investigation costs related to the restaurant                    $28,000

Total investigation costs related to the bakery                         $51,000

What is the maximum amount Stanford can deduct in 2015 for investigation expenses?