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Oleander Corporation, a calendar year entity, begins business on March 1, 2019. The corporation incurs startup expenditures of $64,000. If Oleander elects 195 treatment, determine

Oleander Corporation, a calendar year entity, begins business on March 1, 2019. The corporation incurs startup expenditures of $64,000. If Oleander
elects 195 treatment, determine the total amount of startup expenditures that it may deduct for 2019.

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