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 thebooks$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. $2,256

B.$6,867

C.$3,983

D.$2,283