Hi mrgendrich0, thanks for posting an event question.
Business startup costs include any amounts paid or incurred in connection with creating/investigating the creation or acquisition of an active trade or business.
Startup costs should be paid and incurred before your business operation date when the website is up, functional and operational.
Using the above guideline, you should be able to determine the tabled items which are startup costs, and which are regular business expenses.
You can elect to deduct $5,000 startup costs in 2022, and the balance to be amortized over 15 years.
IRS Pub 535 Business Expenses, page 27, "Business Startup and Organization Costs"
https://www.irs.gov/pub/irs-pdf/p535.pdf
Hope the above helps. Thank you.
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