14. The Clifton partnership, a calendar year partnership, incurs and pays the following costs on June 1, 2018, its first taxable year:

Item	Amount
Legal fees for drafting the partnership agreement	$24,000
Printing marketing brochure	$5,000
State filing fees for the documents	$16,000

      

Accounting fees to set up the books      $13,000  

If the Clifton partnership makes a proper election, what is the maximum total deduction which it may take for the above costs on its 2018 partnership return?        

	A.	$3,983
	B.	$2,283
	C.	$2,256
	D.	$6,867