Organization Costs Andrea and Buffy formed a partnership in June of Year 1 and began operations on September 1 of Year 1 . The partners share profits and losses 40% and 60%, respectively. Between June and September, the partnership incurred the following costs: - \$3,770 to their attorney for negotiating and preparing the partnership agreement - $460 for filing fees for the partnership agreement - $470 for negotiation costs for operating contracts - \$1,850 to their accountant for services incident to the organization of the partnership - $750 in costs associated with transferring the assets to the partnership Complete the indicated cells in the following table by entering the costs that qualify as organization costs for the partnership and the amount of organization costs that are deductible for Year 1