66. Warbler Corporation, an accrual method regular corporation, was formed and began operations on March 1, 2021. The following expenses were incurred during its first year of operations (March 1 - December 31, 2021): Expenses of temporary directors and organizational meetings $25,000 Incorporation fee paid to state 2,000 Expenses incurred in printing and selling stock certificates 10,000 Accounting services incident to organization 12,000 Assuming a valid election under $ 248 to amortize organizational expenditures, what is the amount of Warbler's deduction for 20212 3 b. Same as a., except that Warbler also incurred in 2021 legal fees of S15,000 for the drafting of the corporate charter and bylaws. What is the amount of Warbler's 2021 deduction for organizational expenditures