j- l-larper Lorporation, an accrual basis taxpayer= was termed and began oper- on Mayr l, 2011. The following expenses were incurred during the rst tat-r {Lila}? l to December 31= EU] I} of operations. Ienses of temora directors and of or anizational meetinIs Assume that Harper Corp. makes an appropriate and timely election under 243 related Regulations. \"What is the maximum amount of organizational expenses H ma}.r write off for tax year RBI 1