Yes, you can count that as part of your start up costs. If you used this data to decide if the business could be viable and you did begin business operations later, the cost can be counted with other start up costs. All start up costs must be before the business actually opened for business. After opening expenses to operate are deductible when paid.
The key factor is when the business actually opened for business and if you were one of the owners at that time. If you joined the company after they began operations, then the cost you paid for data review and decision making must be added to your cost basis of your portion of the business. This would be used when you sell your share in the future.
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