Please explain. Thank you.

Problem 20-42 (a) (LO. 4) Kampter Corporation was formed on May 1 of the current tax year and incurred qualifying organizational expenditures. It uses a calendar year and wants to accelerate any deductions that are available. Based on this assumption, what is Kampter Corporation's deduction for the current year if its organizational expenditures are the following? Do not round any division. Round your final answer to the nearest dollar. Amount of Organizational Expenses Deduction a. $2,100 2,100 b. $38,000 6,100 X c. $54,000 2,766 X d. $83,000 $ 2,766 X