Ajax, Incorporated was formed on April 25 and elected a calendar year for tax purposes. Ajax paid $12,200 to the attorney who drew up the articles of incorporation and $6,100 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 $18,300 organizational costs on its first tax return? Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount. Deduction