Dissolving, selling, or otherwise conveying to a third party?
Regardless, you should most likely seek professional tax, and legal, guidance for your situation.
Otherwise, the general rule is that you can deduct all ordinary and necessary expenses incurred during the operation of your business.
You can get in touch with Support via the link below, but they might not be of much assistance in this particular matter since the exact nature of how the $100,000 would be treated will probably depend upon the terms of the contract you signed, either as a franchisee or thereafter (when you relinquished your interest). As a result, you might want to consult, in-person, with a tax professional.