Osha, a cash basis calendar-year partnership, began business on April 1, 20X5. Osha incurred and paid the following during 20X5:

Legal work associated with formation of the partnership	$15,260
Accounting work associated with raising additional capital	10,000

What is the maximum amount of deductible organizational costs on Osha's 20X5 partnership return?

a. $5,000

b. $5,513

c. $5,684

d. $6,013