where do I report "research and development" on small business?

My husband has started an online store to sell replicas of autographed baseballs, cards. Before he started to sell  those items he bought and studied the actual signed balls in person or searched on internet, purchased a lot of inks, pens to developed techniques to age baseballs to place autographed and such aside from lots of lots of lots of his time, which of course he can't quantify.  Where and how to report those expenses?