Client who works as an athletic trainer for local PT company invented a new exercise thing & is in the process of having it patented.  He's incurred costs - research-developing prototype- patent attorney fees - but he has no other business activity.  He's a w-2 employee.  Can I deduct these costs now and if so, how?  Read over Section 174 but it seems like he'd have to be in a business to use that.  If I save them and he starts business later can I use as start up costs then?  Any sound advice would be appreciated!