section 174 - https://www.cnbc.com/2023/04/18/software-firms-face-huge-tax-bills-that-threaten-tech-startup-survival.html https://www.cnbc.com/2023/04/18/softwa

section 174 - https://www.cnbc.com/2023/04/18/software-firms-face-huge-tax-bills-that-threaten-tech-startup-survival.html https://www.cnbc.com/2023/04/18/software-firms-face-huge-tax... is prob related