Split them. Fees for preparing the immigration case are a personal cost of the application; professional fees incurred for the business itself — incorporation, lease negotiation, accounting — may be a different matter. Treatment depends on the actual expense and its documentation, so ask for each one to be reviewed rather than swept into a single total.
Keep the business ledger auditable
Have the new company pay business expenses from its own account, with invoices addressed to it, so the ledger reads cleanly later. Where you paid personally before the account existed, keep the receipt and document whether it was reimbursed or treated as a contribution. Confirm current government charges when each step arrives rather than budgeting from an old figure, and ask your representative what is included if the reviewer requests further evidence about the funds.
Money irrevocably committed to acquiring or operating the enterprise counts: purchase price, equipment, inventory, lease deposits and working capital placed in the business. Separate the ledger into three columns before you total anything: money already spent, money irrevocably committed under agreements you cannot walk away from, and money you merely intend to spend.
Ask the adviser to itemize immigration-preparation charges apart from business expenditure, and to review how each business outlay is actually treated rather than assuming every professional fee is excluded.