Cheyenne Corporation was organized in 2019 and began operations at the beginning of 2020. The company is involved in interior design consulting services. The following costs were incurred prior to the start of operations. Attorney's fees in connection with organization of the company $15,500 Purchase of drafting and design equipment 10.500 Costs of meetings of incorporators to discuss organizational activities 5.400 State filing fees to incorporate 1,400 $32,800 (a) Compute the total amount of organization costs incurred by Cheyenne Total organization costs $