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 $10$ $ $35,500$

March $1$March $30$ wages March $304,900$

March $1$March $30$ rent March $302,350$

Stock issuance costs April $134,000$

April $1$May $30$ wages May $3012,250$

Note: Leave no answer blank. Enter zero if applicable.

Problem $10-73$ Part a $($Algo$)$

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$)?$

c$.$ What amount can the corporation deduct as amortization expense for the organizational expenditures and for the start$-$up costs for year $1[$not including the amount determined in part $($b$)]?$

d$.$ What would be the total allowable organizational expenditures if Nicole started a sole proprietorship instead of a corporation?

Note: Round intermediate calculations to $2$ decimal places and final answer to the nearest whole dollar amount.