Ficus, Inc. began business on March 1, 2015, and elected to file its income tax return on a calendar-year basis. The corporation incurred $800 in organizational expenditures. Assuming the corporation does not elect to expense but chooses to amortize the costs over 180 months, the maximum allowable deduction for amortization of organizational expenditures in 2015 is:

$4.44

$53.28

$44.44

$800.00

None of these choices are correct.