9. Norman incorporates the Bates Motel Corporation on February 1, 20x1. The corporation begins its business operations on July 1, 20x1. The corporation is on the calendar year for tax purposes. On February 1, 20x1, the corporation pays $20,000 to its attorney to draft the corporate bylaws. Assuming the corporation files its 20x1 tax return on time and makes a valid election, the corporations 20x1 deduction for the $20,000 in costs is (within a couple of dollars of):

A. $5,500

B. $5,833

C. $5,916

D. $6,000

E. $20,000

F. None of the above (some other number is correct)