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 $4,870. b. The start-up expenditures totaled $31,640. c. The start-up expenditures totaled $52,880. d. The start-up expenditures totaled $92,700. Amount a. Deduction b. Deduction c. Deduction d. Deduction