BigBiz, Inc. began business on April $1$ of the current year and elected to file its income tax return on a calendar$-$year basis. The corporation incurred $$1,200$ in organizational expenditures. BigBiz decided to amortize the costs over $180$ months. What is the maximum allowable deduction for amortization of organizational expenditures in the current year?

a$.$ $$1,200\mathrm{.}00$

b$.$ $$80\mathrm{.}00$

c$.$ $$6\mathrm{.}67$

d$.$ $$60\mathrm{.}00$