3. Mr. Z, a calendar year taxpayer, opened a new car wash. Prior to the car wash's grand opening on October 8, Mr. Z incurred various start-up expenditures (rent, utilities, employee salaries, supplies, and so on). In each of the following cases, compute Mr. Z's first-year deduction with respect to these expenditures. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) a. The start-up expenditures totaled $4,750. b. The start-up expenditures totaled $27,320. The start-up expenditures totaled $53,120. d. The start-up expenditures totaled $88,380. c. a. { $4,750 b. Deduction Deduction Deduction Deduction c. d. a. Mr.z can deduct the entire $4,750 Start-up expenditores. 2. In April 2019, Lenape Corporation completed security, fire, and heating system improvements to existing nonresidential real property with a total cost of $1,275,000. Assuming these improvements are 39-year recovery property and qualify for the Section 179 deduction, calculate Lenape's total cost recovery on the improvements for 2019. Use Table 7-4, (Round your intermediate calculations to the nearest whole dollar amount. Enter the MACRS percentage in decimals. (Le.12.34 should be entered as 0.1234).) 2,275,000 Total cost of qualifying improvements Section 179 election/2019 dollar amount Tax basis recoverable through MACRS First-year MACRS percentage First-year MACRS depreciation Total cost recovery Campo, busly