Alt Partnership, a cash-basis, calendar-year entity, began business on October 1, 2021. Alt incurred and paid the following in 2021: Legal fees to prepare the partnership agreement $12,000 Accounting fees to prepare the representations in offering materials Alt elected to amortize costs. What was the maximum amount (ignoring any immediate expensing allowed that Alt may deduct on the 2021 partnership return? 15,000 50 $3,000 $200 O $6.750