Mr. Z, a calendar year taxpayer, opened a new car wash. Prior to the car washs 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. Zs first-year deduction with respect to these expenditures. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

1. The start-up expenditures totaled $4,860.
2. The start-up expenditures totaled $31,280.
3. The start-up expenditures totaled $52,900.
4. The start-up expenditures totaled $92,340