Egret Corporation, a calendar year C corporation, was formed on March 7, 2013, and opened for business on July 1, 2013. After its formation but prior to opening for business, Egret incurred the following expenditures:
Accounting........................$ 7,000
Advertising........................14,500
Employee payroll..................11,000
Rent...................................8,000
Utilities..............................1,000
What is the maximum amount of these expenditures that Egret can deduct in 2013?