In 2015, Lebron Jones decided to start his own business and incurred $54,000 in start-up costs. On August 15th, 2015, Lebron starts up his business. What will be Lebrons total deductions related to start-up costs in 2015 and how much, if any, can be amortized over 15 years?

Group of answer choices

54,000 and 0

1,000 and 53,000

1,325 and 53,000

2,325 and 53,000

0 and 54,000