Dillys dream was to open a cookie shop, so she did her homework carefully be-fore finally opening Dillys Delights on July 1, 2019. Before that date she had incurred the following soft costs

• $12,000 realtors fee for finding a storefront to rent,
• $16,000 attorneys fees for negotiating a lease and trademark services,
• $8,000 wage expense for employees during the pre-opening period, and
• $18,000 for pre-opening TV and other advertising.

Calculate and state the exact amount that you, in preparing Dillys 2019 return, will enter as her 2019 start-up costs deduction.