Problem Organization and Syndication Costs. The Sigma Limited Partnership was organized during May and June of the current year. During these two months, the partnership paid $25,000 to a law firm to draft the partnership agreement and $5,000 to CPA to set up an accounting system for the partnership business. The partnership also paid a $25,000 filing fee to the state of Illinois and $18,000 to advertise and market the sale of limited interests to potential investors. Sigma began business in August of the current year and properly adopted a fiscal year ending September 30 for tax purposes. Based on these facts, what portion of the above expenses may be expensed and amortized on sigma's first Form 1065?