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 $$4,780.$

b$.$ The start$-$up expenditures totaled $$28,400.$

c$.$ The start$-$up expenditures totaled $$53,060.$

d$.$ The start$-$up expenditures totaled $$89,460.$