Jason's new small business has organizational costs of $35,000. Which of the following statements is correct?

A)Jason can expense $5,000 of the organizational costs in his first year in business and amortize the remaining $30,000 over 180 months.

B)Jason cannot expense any deduction if his total expenses are less than $50,000.

C)Jason can deduct $5,000 in organizational costs each year until the full amount has been deducted.

D)Jason may elect a 179 deduction for the organizational costs.

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