No, TurboTax does not have an official answer. There are probably several options; however, Section 163 is not right. That deals ONLY with Interest.
Intuit's unofficial answer is 446. That is okay, but many very experienced tax experts prefer 461 over 446 (461 uses 446 as a starting point). Regulation 1.461-1 says "If an expenditure results in the creation of an asset having a useful life which extends substantially beyond the close of the taxable year, such an expenditure may not be deductible, or may be deductible only in part, for the taxable year in which made."
That basically says the general rule is the costs need to be spread out.
Other options are 263 and 162. Regulation 1.263(a)-4 deals with capitalizing Intangibles. Section 162 is deducting business expenses.
