No. Probate fees, executor compensation, estate taxes, and the cost of settling the succession are expenses of the estate, not capital placed at risk in the enterprise. Keep them in a separate ledger, and treat professional fees case by case: what a fee purchased and how it was actually treated determines its position.
Keep three ledgers from the beginning
One ledger for the estate, one for the United States enterprise—premises, equipment, inventory, licences, working capital—and one for preparing the immigration case. Mixed transfers from one account can be difficult to reconcile later, so annotate each movement when it happens. Check government charges as current at the time of each step, and expect no guaranteed outcome or return from any level of spending.
If extra capital comes from borrowing, identify what secures it, since collateral affects whether the funds are treated as the investor's own capital at risk. Distinguish bona fide compensation for actual services from a distribution or repayment of capital, and document the legal and accounting treatment. Separate refundable balances from capital that is irrevocably committed and at risk. The proportional investment must be substantial for the actual enterprise, funded lawfully, and at risk. A total purchase price is not itself an analysis of qualifying capital.