Calm Corporation, an accrual method regular corporation, was formed and began operations on March 1, 2018. The following expenses were incurred during its first year of operations (March 1 - December 31, 2018):

Expenses of organizational meetings $25,000

Incorporation fee paid to state $2,500

Expenses incurred in printing and selling stock certificates $12,000

Accounting services related to organizing the corporation $10,000

a. Assuming a valid election under 248 to amortize organizational expenditures, what is the amount of Calm deduction for 2018?

b. Same as a., except that Calm also incurred in 2018 legal fees of $15,000 for the drafting of the corporate charter and bylaws. What is the amount of Wellness 2018 deduction for organizational expenditures?