In March of the current year, Don began investigating the possibility of opening a specialty clothing store. From March through June, he spent $2,300 on a market survey, $2,700 in consulting fees to find the best location and $3,600 in professional fees setting up an accounting and inventory system. Although he had never run his own business before, on September 1 he opened his doors for business. What is the maximum amount of deduction for the current year attributable to these expenditures?

A) $0

B) $5,080

C) $5,100

D) $8,600