Napa Hotel Associates is a limted partnership that was organized in Devember of the current year to construct and operate a luxury hotel. developer will serve as general partner and contribute $100 cash for his interest. Limited partnership interests of $100,000 each have been sold by Broker t rwenty investors, each of whom has been furnished with a columminous prospectus describing the offering. All the investors are clients of Financial Planner, an affiliate of Broker, who acts as an investment advisor to wealthy individuals. to what extenr are the following expenses, all of which are to be paid in the $2,000,000 contributed by the limited partners, properly classified as "organizational expnses" under section 709(b)(3)? (a) A $100,000 placement fee paid to broker for his efforts in selling the limited partnership interests? (b) A $50,000 organizational fee paid to Developer for his services in connection with the organization of the partnership and negotiating the terms of the partnership agreement? (c) $40,000 paid to attorney for drafting the partnership agreement, filing the necessary papers and preparing the offering documents? (d) $10,000 paid to Accountant for preparing the financial projections included in the offering documents? (e) $10,000 paid to printer for printing the limited partnership offering propectus? (I) $20,000 paid to tax attorney for tax advice to the propective incestors and for preparation of a tax opimiom letter concerning issues affacting the partnership? (g) $40,000 as an initial fee to financial planner for services to be rendered by ger in reviewing partnership tax returns, assissting in the preparation of financial information to be furnished to the limited partners and for actind as liaison between the general partner and the limited partner