5. Marilyn, a promoter, incurs certain costs in connection with forming a limited partnership to invest in real estate and marketing the limited partnership interests. These costs include legal fees to organize the partnership, accounting fees, and filing fees totaling $20,000. Other costs totaling $80,000 were incurred to cover certain broker, legal, and underwriting fees to sell the interests. To what extent are any of these expenses deductible? 5. Marilyn, a promoter, incurs certain costs in connection with forming a limited partnership to invest in real estate and marketing the limited partnership interests. These costs include legal fees to organize the partnership, accounting fees, and filing fees totaling $20,000. Other costs totaling $80,000 were incurred to cover certain broker, legal, and underwriting fees to sell the interests. To what extent are any of these expenses deductible