195(c)(1)(A)(i)?  That's for "investigating," I don't think it applies to the actual acquiring.  Note that "or acquiring" is not mentioned in (ii):

https://www.law.cornell.edu/uscode/text/26/195

So paying the accountant for due diligence on a business you're thinking about buying would be investigating.  Buying a garbage can is just buying a garbage can.  Unless there's $20K of unsold inventory in it.