Green Corporation is incorporated on March 1 and begins business on June 1. Green's first tax year ends on October 31, i.e., a short year. Green incurs the following expenses during the year:

Month	Type	Amount
February March March April December	Draft charter Stock commission Accounting fees to set up books Temporary director fees Charter modification fee	$ 2,000 30,000 2,000 2,000 1,000

What is the deduction for organizational expenses if Green chooses to deduct its costs as soon as possible?

A) $36,000

B) $5,028

C) $667

D) $500

Answer: