You'll want to refer to Publication 535 for the IRS rules about start-up costs. Obviously you could only deduct the $5000 if you had $5000 or more in start up expenses, anything over $5000 would have to be amortized over 15 years.
https://ttlc.intuit.com/community/business-taxes/discussion/where-do-i-enter-my-schedule-c-start-up-...
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