Martha was considering starting a new business. During her preliminary investigations related to the new venture, she incurred the following expenditures: Salaries $22,000 Travel 18,000 Professional fees 13,000 Interest on a short-term note 4,000 Martha begins the business on July 1 of the current year. a. Classify for Martha the following expenditures as "Qualifies as a startup costs" or "Does not qualify as a startup cost". Salaries Qualifies as a startup cost . Travel Qualifies as a startup cost X . Professional fees Qualifies as a startup cost X . Interest on a short-term note Does not qualify as a startup cost X b. If Martha elects 195 treatment, enter the startup expenditure deduction for the current year. In your calculations, round any division to 2 decimal places. Round your final answer to the nearest dollar. Current year startup expenditure deduction equals $ 53,000 X