Flenderson 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.

$\backslash$table$[[$Incorporation fees paid,$500],[$Printing and sale of stock certificates related expenses,$9,000],[$Temporary directors and of organizational meetings,$30,000],[$Accounting services related to organization of corporation,$13,000],[$Legal services for drafting the corporate charter and bylaws,$10,000]]$

What is Flenderson's deduction for organizational expenses for $2023$ under Sec. $248?$