Mr$.$ Zan, a calendar year taxpayer, opened a new car wash. Prior to the car wash$$s grand opening on October $8,$ Mr$.$ Zan incurred various start$-$up expenditures $($rent$,$ utilities, employee salaries, supplies, and so on$).$ In each of the following cases, compute Mr$.$ Zan$$s first$-$year deduction with respect to these expenditures.

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.

Required:

The start$-$up expenditures totaled $$4,930.$

The start$-$up expenditures totaled $$33,800.$

The start$-$up expenditures totaled $$52,760.$

The start$-$up expenditures totaled $$94,860.$Determine the tax basis of the business asset acquired in each of the following cases:

Required:

a$.$ Firm L paid $$8,800$ cash plus $$616$ sales tax plus a $$540$ installation charge for a satellite dish.

b$.$ TTP$,$ Incorporated acquired inventory in exchange for $1,600$ shares of TTP common stock listed on Nasdaq at $$394$ per share on the

date of exchange.

c$.$ Firm Q acquired machinery in exchange for architectural drawings rendered by Firm's Q$\text{'}$s junior partner. The partner spent $20$ hours

on the drawings, and their hourly billing rate is $$790.$

d$.$ Company $C$ purchased equipment by paying $$2,210$ cash at date of purchase and financing the $$18,050$ balance of the price under

a three$-$year deferred payment plan.