Peeta Corporation, a calendar-year taxpayer, was organized and actively began operations on July 1, current year, and incurred legal fees to obtain a corporate charter amounting to $40,000. Peeta wishes to deduct the maximum and amortize excess organizational costs over the shortest period allowed for tax purposes. What amount should Peeta claim as amortization of organizational expenses?

A. $1,167.

B. $2,167.

C. $2,500.