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:

a. She incurred start-up costs of $2,700.

b. She incurred start-up costs of $41,500.

c. She incurred start-up costs of $51,400.

d. She incurred start-up costs of $61,750.