Katsura Corporation incurred pre$-$operating costs: Investigatory expenses of $$18,000$ New employee training $$25,000$ Advertising $$10,000$ Land and building for use as a retail store when opened $$150,000$ Round your answer to $2$ decimal places. Assuming they open for business on February $27$th of the current year, what is the deduction for start$-$up costs?