An accrual basis corporate taxpayer, Pale Tourist, Inc., began business operations on September 1. It incurred the following expenses in connection with organizing the corporation: (1) legal fees for drafting the Articles of Incorporation of $14,000; (2) accounting fees for financial reporting services of $37,000; (3) expenses for printing stock certificates of $1,000; and (4) fees paid to transfer assets to the corporation of $9,000. 

Compute the total deduction for these expenditures under  248 for the current year (to the nearest dollar)