Dilly's dream was to open a cookie shop, so she did her homework carefully be- fore finally opening "Dilly's Delights" on July 1, 2020. Before that date she had incurred the following "soft costs" - I $12,000 realtor's fee for finding a storefront to rent, $14,000 attorneys' fees for negotiating a lease and for trademark services, $8,000 wage expense for employee training etc. during the pre-opening period, and $18,000 for pre-opening TV and other advertising. Calculate and state the total dollar amount that you, in preparing Dilly's 2020 return, will enter as her start-up costs deduction. *** *** There is only one correct dollar-amount answer to this question; no amount of ex- plaining or rationalizing of an incorrect dollar-amount answer will help