Start-up costs are different than tools. So don't use Start-up costs as there are separate rules and guidelines for deducting this.
Start-up has more to do with getting business up and running, organizational costs, permits, licenses, incorporated, etc.
The tools can be set up as a lump sum and you can depreciate these over their useful life, or you can make an election to expense them. A number of tools purchased can be lumped together. If you have some major costs ones (perhaps over $5K) then I would list them separately. Small ones put together.
See below for more information on Start-Up Costs:
https://ttlc.intuit.com/replies/6067831
