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Angelique incurred $16,000 in start-up costs before she launched her new catering business. She finally started her business on July 15, 2021. How much is

Angelique incurred $16,000 in start-up costs before she launched her new catering business. She finally started her business on July 15, 2021. How much is her total deduction for 2021 (deductible expenses plus 2021 amortization deduction)?

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