see this link. i believe it parallels your robotics company. in conclusion, I would say all the robotic company expenses are start-up expenses subject to IRC 195 and therefore not currently deductible.
https://www.withum.com/resources/its-a-question-of-genesis-when-does-a-business-begin-for-tax-purpos...
you can skip most of it and limit the reading to the court's conclusion toward the end.
