In June of the current year, Leticia began investigating the possibility of opening a boutique health club. From June through September, she spent $1,500 on a market survey, $3,000 in consulting fees to find the best location and $4,100 in professional fees setting up an accounting and inventory system. Although she had never run her own business before, on October 1 she opened his doors for business. What is the maximum amount of deduction for the current year attributable to these expenditures?

A) $0

B) $5,040

C) $5,060

D) $7,700