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Oleander Corporation, a calendar year entity, begins business on March 1, 2016. The corporation incurs startup expenditures of $64,000. In your calculations, round any division

Oleander Corporation, a calendar year entity, begins business on March 1, 2016. The corporation incurs startup expenditures of $64,000. In your calculations, round any division to 2 decimal places. Round your final answer to the nearest dollar.

If Oleander elects 195 treatment, the total amount of startup expenditures that it may deduct in 2016 is $_______.

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