The cost of setting up the corporation can be considered as a Start Up Business expenses or Organization costs. This can be expensed upto $5,000 in 2009.
However, the Plants that were purchased are considered Inventory and cannot be expensed until sold. I would like to remind you that you would be reporting sales under the accrual method of accounting and hence cannot expense the cost of plants as they have not been sold in 2009!
But, with respect to the equipment and shelves, these can be expensed completely under s179 provision provided you have other taxable qualified income. But, if you don't have any other source of income, the equipment can be depreciated using the MACRS method over 7 years!