P, a calendar year, cash basis taxpayer, started a business on May 1, 2018. His lease required monthly payments of $800 beginning on May 1. Insurance for premises also began on May 1 and was to be paid every three months and cost $125 per month. Premiums were paid on May 1 2018, August 1, 2018, November 1, 2018 and February 1, 2019. What are the total expenses that P may deduct for 2018