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.) Required: a. The start-up expenditures totaled $4,850. b. The start-up expenditures totaled $30,920. C. The start-up expenditures totaled $52,920. d. The start-up expenditures totaled $91,980