Corporation R was organized and began active business on January 4 of the current year. R incurred the following expenses in connection with creating the business: Professional fees for issuance of stock $4,000 State incorporation fees 2,000 Printing cost for stock certificates 1,500 Broker's commissions on sale of stock 7,000 Legal fees for drafting the charter 5,000 7,000 $26,500 Expense for temporary directors Total The maximum amount of organizational expense that may be deducted by Corporation R on its current-year income tax return is $5,600 $14,000 $5,300 O $26.500