Nicole organized a new corporation. The corporation began business on April 1 of year 1. She made the following expenditures associated with getting the corporation started: (Leave no answer blank. Enter zero if applicable.)

Expense	Date	Amount
Attorney fees for articles of incorporation	February 10	$	36,000
March 1 March 30 wages	March 30		5,050
March 1 March 30 rent	March 30		2,400
Stock issuance costs	April 1		33,000
April 1 May 30 wages	May 30		12,625

a. What is the total amount of the start-up costs and organizational expenditures for Nicole's corporation?

b. What amount of the start-up costs and organizational expenditures may the corporation immediately expense in year 1 (excluding the portion of the expenditures that are amortized over 180 months)?