Ajax Incorporated was formed on April 25 and elected a calendar year for tax purposes. Ajax paid $11,900 to the attorney who drew up the articles of incorporation and $5,800 to the CPA who advised the corporation concerning the accounting and tax implications of its organization. Ajax began business operations on July 15. Required: To what extent can Ajax deduct its $17,700 organizational costs on its first tax return? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.) Deduction Mr. Z, a calendar year taxpayer, opened a new car wash. Prior to the car wash's grand opening on October 8, Mr. Z incurred various start-up expenditures (rent, utilities, employee salaries, supplies, and so on). In each of the following cases, compute Mr. Z's first-year deduction with respect to these expenditures. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) Required: a. The start-up expenditures totaled $4,940. b. The start-up expenditures totaled $34,160. c. The start-up expenditures totaled $52,740. d. The start-up expenditures totaled $95,220. a. Deduction b. Deduction c. Deduction d. Deduction Amount