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	$	37,000
March 1 March 30 wages	March 30		5,350
March 1 March 30 rent	March 30		2,500
Stock issuance costs	April 1		31,000
April 1 May 30 wages	May 30		13,375

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)? (Round intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.)

Start-up costs amortized:

Organizational expenditures amortized: