FTV Corporation opened for business on October 1st of the current tax year. Prior to opening, FTV contracted a consulting firm to perform surveys of potential markets, which cost $19,000. FTV also spent $32,000 on an extensive training program for employees. In order to form the corporation, FTV spent a total of $12,000 for state fees to incorporate, accounting and legal costs to start the organization, and expenses for temporary directors and organizational meetings. Also, during the first year, FTV spent $3,000 in real estate taxes, $5,000 interest on a $200,000 business loan, and $8,000 on research and experimental costs on their product. What is the maximum amount that FTV can deduct for start-up and organizational expenses on the first year's corporate tax return for the new business?

a) $ 6,100 b) $10,883 c) $ 9,900 d) $10,033