Yes, this is a business expense. I would actually include it in the normal business expenses for "Rent".
Start-up costs are amounts paid or incurred for (a) creating an active trade or business, or (b)
investigating the creation or acquisition of an active trade or
business. Start-up costs include amounts paid or incurred
in connection with an existing activity engaged
in for profit, and for the production of income in anticipation of the
activity
becoming an active trade or business.
