Juliette formed a new business to sell sporting goods this year. The business opened its doors to customers on June $1.$ Determine the amount of start$-$up costs Juliette can immediately expense $($not including the portion of the expenditures that are amortized over $180$ months$)$ this year in the following alternative scenarios:

Note: Leave no answer blank. Enter zero if applicable.

a$.$ She incurred start$-$up costs of $$2,000.$