Egret Corporation, a calendar year C corp, was formed March 7, 2013, and opened for business on July 1, 2013. After its formation, but prior to opening for business, Egret incurred the following expenditures: Accounting $7000 Advertising $14500 Employee Payroll $11000 Rent $8000 Utilities $1000 What is the maximum amount of these expenditures that Egret can deduct in 2013? Please see attached document for full (all) questions.