Ajax Incorporated was formed on April 25 and elected a calendar year for tax purposes. Ajax paid $13,100 to the attorney who drew up the articles of incorporation and $7,000 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 $20,100 organizational costs on its first tax return? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)