Preopening Costs

My client started a restaurant and incurred costs for small wares and other preopening costs. Preopening costs included: rent, training salaries, payroll taxes, utiliities, etc.

Under Section 195 b 2 I can capitalize these costs and amortize them in the first year. . However, the business only lasted 13 months and now I have remaining unamortized costs on the books. Section 195 b 2 points me to Section 165. If I am not mistaken Section 165 says since the business ceased I can write off the remiaining costs as an ordinary expense.

Is this correct?

I want to make sure it is not going to be a capital loss next year.

Any help would be great.

Additionally, Is there any election that needs to be made?

Thanks.