Gull Corporation, a cash method, calendar year C corporation, was formed and began business on November $1,2023.$ Gull incurred the following expenses during its first year of operations $($November $1,2023$December $31,2023)$:

Expenses of temporary directors and organizational meetings $$21,000$

Fee paid to state of incorporation $3,000$

Expenses for printing and sale of stock certificates $11,000$

Legal services for drafting the corporate charter and bylaws $($not paid until January $2024)19,000$

Assuming that Gull Corporation elects under $248$ to expense and amortize organizational expenditures, what amount may be deducted in $2023?$

Assume the same facts as above, except that the amount paid for the legal services was $$28,000($instead of $$19,000).$ What amount may be deducted as organizational expenditures in $2023?$