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 $ 42,000 March 1March 30 wages March 30 7,000 March 1March 30 rent March 30 3,000 Stock issuance costs April 1 21,000 April 1May 30 wages May 30 17,500

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