Please help!

1.You are a calendar-year corporation who started operations on October 1, 2015. You determine your start-up costs to total $63,000 and your organizational expenses total $35,000.

a.How much can you deduct for start-up costs on your initial tax return?

b.How much can you deduct for organizational expenses on your initial tax return?

2. Your corporation is offering a potential employee a salary of $90,000. Your corporation is in the 30% federal tax bracket, and a 10% state tax bracket. FICA would be 15.3%, of which is deductible. She would be in a 25% federal tax bracket and a 6% state tax bracket. What is the corporation's after-tax cost? What is the employee's after-tax cash flow?