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 $4,300.

b. She incurred start-up costs of $45,750.

c. She incurred start-up costs of $53,950.

d. She incurred start-up costs of $65,750.