ABC Partnership began business in June of 2022. The partnership incurred $7,000 of start-up expenses. Assuming ABC Partnership elects to deduct and amortize this expense, what is the total deduction on the 2022 tax return? The partnership will deduct _____ as a current deduction plus 2022 amortization of _____.

$3,000; $156.

$3,000; $233.

$5,000; $117.

$5,000; $78.