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:

a$.$ The start$-$up expenditures totaled $$4,760.$

b$.$ The start$-$up expenditures totaled $$27,680.$

c$.$ The start$-$up expenditures totaled $$53,100.$

d$.$ The start$-$up expenditures totaled $$88,740.$

$\backslash$table$[[,$Amount$],[$a$.$ Deduction,$],[$b$.$ Deduction,$],[$c$.$ Deduction,$],[$d$.$ Deduction,$]]$