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Required information

$[$The following information applies to the questions displayed below$]$

Nicole organized a new corporation. The corporation began business on April $1$ of year $1.$ She made the following expenditures associated with getting the corporation started:

$\backslash$table$[[,$Expense,Date,Amount$],[$Attorney fees for articles of incorporation,February $10,$$$41,500,,,,],[$March $1-$March $30$ wages,March $30,6,850,,,,],[$March $1-$March $30$ rent,March $30,2,950,,,,],[$Stock issuance costs,April $1,22,000,,,,],[$Apri$11-$May $30$ wages,May $30,17,125,,,,]]$

Note: Leave no answer blank. Enter zero if applicable.

c$.$ What amount can the corporation deduct as amortization expense for the organizational expenditures and for the start$-$up costs for year $1[$not including the amount determined in part $($b$)]?$

Note: Round intermediate calculations to $2$ decimal places and final answer to the nearest whole dollar amount.

Start$-$up costs amortized

Organizational expenditures amortized