Emerald Corporation, a calendar year C corporation, was formed and began operations on April 1, 2022. The following expenses were incurred during the first tax year (April 1 through December 31, 2022) of operations. Expenses of temporary directors and of organizational meetings Fee paid to the state of incorporation $27,000 1,000 Accounting services incident to organization 15,500 Legal services for drafting the corporate charter and bylaws 9,500 Expenses incident to the printing and sale of stock certificates 6,000 Assuming a 248 election, what is Emerald's deduction for organizational expenditures for 2022? Oa. $7.400 Ob. $4,550 Oc. 50 Od. $5.000