Joan started an accrual basis sole proprietorship in 2021, beginning operations on June 1. The following expenses were incurred between March 1 - December 31, 2021: Investigative market surveys $25,000 Pre-opening rent for a 17,000 storefront Pre-opening training for sales staff 12,000 Fill in the blanks below: 1. Total start up costs are 2. The amount of start up costs that may be expensed in 2021 is 3. The amount of start up costs to capitalize is 4. The amortization period for the capitalized start up costs is 5. The month that the capitalized start up costs begin amortizaton is 6. The amount of amortization expense recognized in 2021 is (round to the nearest dollar)