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: Expense Date Amount Attorney fees for articles of incorporation February 10 $ 32,000 March 1 March 30 wages March 30 4,500 March 1 March 30 rent March 30 2,000 Stock issuance costs April 1 20,000 April 1 May 30 wages May 30 12,000 a. What is the total amount of the start-up costs and organizational expenditures for Nicole's corporation? Start up cost? and orginazaion expendentures? b. What amount of the start-up costs and organizational expenditures may the corporation immediately expense in year 1?