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 $ 42,500 March 1-March 30 wages March 30 7,150 March 1-March 30 rent March 30 3,050 Stock issuance costs April 1 20,000 April 1-May 30 wages May 30 17,875 Note: Leave no answer blank. Enter zero if applicable. a. What is the total amount of the start-up costs and organizational expenditures for Nicole's corporation