avier Corporation begins business on March 1, 2019. The corporation incurs start-up expenditures of $38,000. a. If Xavier elects amortization under 195, the total start-up expenditures that Xavier may deduct in 2019 is $ ??? . b. Assume the same facts except the start-up costs totaled $52,000. The total start-up expenditures that Xavier may deduct in 2019 is $???