Egret Corporation, a calendar year C Corporation, was formed on June 7, 2011, and opened for business on September 1, 2011. After its formation but prior to opening for business, Egret incurred the following expenditures: Accounting $4,000 Advertising $9,500 Employee Payroll $12,000 Rent $ 9,000 Utilities $2,000 What Is the maximum amount of these expenditures that Egret can deduct in 2011? (please provide an answer and show work)