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	$ 44,000
March 1March 30 wages	March 30	7,600
March 1March 30 rent	March 30	3,200
Stock issuance costs	April 1	17,000
April 1May 30 wages	May 30	19,000

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

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)]?