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.)

Required:

1. The start-up expenditures totaled $4,810.
2. The start-up expenditures totaled $29,480.
3. The start-up expenditures totaled $53,000.
4. The start-up expenditures totaled $90,540.