TP has had expenses applying for a Patent.  I have read many articles on the subject.  

What I read was TP can deduct the expenses in the year occurred or elected to amortize them over 15 years?

Also, if the expenses can be deducted, are legal fee included in amounts to be deducted or do they have to be amortized?

Is that correct?   The TP don't have any income.  The business depends on the Patent.

Thanks in Advance!