Ramon started a new business in 2014 and incurred organization expenses of $51,000 and start up expenses of $32,000. Ramon opened his business on 8/26/2014. How much total 2014 tax deductions will Ramon be able to take for the above 2 items (rounded)?

a) $12,028

b) $11,056

c) $6,194

d) $2,036

e) None of the above