Is it costly and difficult to disolve a corporation?

Assuming this is a New York corporation, you can find the procedure here:

http://www.dos.state.ny.us/corp/vdissolu.html

You need the consent of the State Tax commission to insure you have no unpaid taxes before you may dissolve the corporation.

The fee is $60, and I would suggest you get a certified copy of the certificate for an additional $10. It can be expedited for additional fees.

Disclaimer: Please note that this answer does not constitute legal advice, and should not be relied on since each situation is fact specific, and it is impossible to evaluate a legal problem without a comprehensive consultation and review of all the facts and documents at issue. This answer does not create an attorney-client relationship.