Hackman Corporation began on September $23$rd of the current year. Hackman incurred

$$40,000$ of start$-$up costs and $$60,000$ of organizational expenditures. The start$-$up costs

are comprised of wages $(50\%)$ and utilities $(50\%)$ before September $23.$ Assuming the

correct response is C$,$ how much in total may be deducted in this year?