A few comments:
- As noted in your option #3, you personally paying for the business expenses should be recorded as a capital contribution.
- Next the expenses should be categorized as either operational (if the business is actually in business; actually started business) or start-up expenses; with the later being capitalized and amortized or possibly expensed as allowed.
- In the first year, it is important to be able to identify when you "begin" the business, as this will impact the handling of the start-up expenses; when you are either able to deduct in full or begin amortization.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
