Mr. Z, a calendar year taxpayer, opened a new car wash. Prior to the car wash's grand opening on October 8, Mr. Z incurred various start-up expenditures (rent, utilities, employee salaries, supplies, and so on). In each of the following cases, compute Mr. Z's first-year deduction with respect to these expenditures.(Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

1. Required:The start-up expenditures totaled $4,750. Answer: $4,750 is correct
2. The start-up expenditures totaled $27,320.
3. The start-up expenditures totaled $53,120.
4. The start-up expenditures totaled $88,380.