13. The Avalanche Company was formed in early 2014. At the time of formation, Avalance spent the following amounts: Accounting fees Legal fees Stock certificate costs Initial franchise fee Initial lease payment Promotional fees $5,000 20,000 5,000 20,000 7,000 3,000 Avalanche intends to capitalize and amortize the intangibles over the maximum allowable period in accordance with generally accepted accounting principles. As their accountant, how much expense associated with organization costs would be allowed in 2014