Bob started a new business on April 1st of the current tax year. He organized the company as a C corporation with a calendar tax year. Before opening for business, his start-up costs were $13,900, and his organizational costs were $4,000. What is the maximum amount that Bob can deduct for these expenses on the first year's corporate tax return for his new business? (Round to the nearest dollar.)

a) $5,645 b) $5,484 c) $9,445 d) $ 895