In March of the current year, Marcus 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 the best location and $3.600 in professional fees setting up an accountir and inventory system. Although he had never run his own business before, on August 1 he opened his doors for business. What is the maximum amount of deduction for the current year attributable to these expenditures? A. $8,600 B. $5,000 C. $5,100 D. $5,240 E. 0