Ajax Inc. was formed on April 25 and elected a calendar year for tax purposes. Ajax paid $12,100 to the attorney who drew up the articles of incorporation and $6,000 to the CPA who advised the corporation concerning the accounting and tax implications of its organization. Ajax began business operations on July 15. To what extent can Ajax deduct its $18,100 organizational costs on its first tax return? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.) Deduction