Emerald Corporation, a calendar year C corporation, was formed and began operations on April $1,2023.$ The following expenses were incurred during the first tax year $($April $1$ through December $31,2023)$ of operations.

Expenses of temporary directors and of organizational meetings

$$27,000$

Fee paid to the state of incorporation

$1,000$

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 $2023?$

a$.$ $$5,000$

b$.$ $$0$

c$.$ $$4,550$

d$.$ $$7,400$