Emerald Corporation, a calendar year C corporation, was formed and began operations on July 1, 2010. The following expenses were incurred during the first tax year (July 1 through Dec. 31, 2010) of operations: Expenses of temporary directors and of organizational meetings: $9000 Fee paid to the state of incorporation: $1000 Accounting services incident to organization: $2500 Legal services for drafting the corporation charter and bylaws: $3500 Exps. incident to the printing and sale of stock certificates: $4000 Assuming a *248 election(tax code) what is the Emerald's deduction for organizational expenditures for 2010? a. $0 b. $10,333 c. $5,367 d. $10,200 e. none of the above