Kling Company was organized in late 2019 and began operations on January 2, 2020. Prior to the start of operations, it incurred the following costs: Costs of hiring new employees $3,000 Attorney's fees in connection with the organization of the company 12,000 Improvements to leased offices prior to occupancy (10-year lease) 5,000 Costs of pre-opening advertising 5,000 Required: 1. What amount should the company expense in 2019? SI What amount should the company expense in 2020? S