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 Draft charter Stock commission Accounting fees to set up February March March April December 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