1. Juliette formed a new business to sell sporting goods this year. The business opened its doors to customers on June 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.

1. She incurred start-up costs of $2,000.
2. She incurred start-up costs of $45,000.
3. She incurred start-up costs of $53,500.
4. She incurred start-up costs of $63,000.