I am opening a business in 2013. My business will be structured as a C Corp. I have already started purchasing assets (in 2012) and anticipate that I will spend about $80k in 2012 in preparation for my opening in March 2013. Will I be able to apply these expenses to the income I earn in 2013 or do I have to claim them in 2012 even though I have not opened and have no income?