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On July 1st, 2019 , Bryan, and Brian incorporates a partnership called B&B Financial Management, LLC to undertake business as a broker in the stock

On July 1st, 2019, Bryan, and Brian incorporates a partnership called B&B Financial Management, LLC to undertake business as a broker in the stock market. The organizational expenses, lawyers fees etc comes to $150,000. How much can B&B deduct on if first year return ending 12/31/2019?

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