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Mr. Zan, a calendar year taxpayer, opened a new car wash. Prior to the car wash's grand opening on October 8 , Mr. Zan incurred various start-up expenditures (rent, utities, employee salaries, supplles, and so on). In each of the following cases, compute Mr. Zan's first-year deduction with respect to these expenditures. Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Required: a. The start-up expenditures totaled $4,770. b. The start-up expenditures totaled $28,040. c. The start-up expenditures totaled $53,080. d. The start-up expenditures totaled $89,100