Robert started an accounting firm in 2017 and organized as a partnership. Performance of services began on July 1, 2017. The following expenditures were associated with the partnerships activities in 2017:

Expense	Date	Amount
April 1-June 30 rent	March 1	$15,000
June 1-June 30 wages	June 30	$25,000
April 1-June 30 utilities	June 30	$800
Legal fees for partnership agreements	June 25	$12,500
July 1-Sept. 30 rent	July 1	$15,000
July 1-July 31 wages	July 31	$50,000
July 1-Sept. 30 utilities	Sept. 30	$1,600

a. What is the total amount of the start-up costs expenditures? What is the total amount of organizational expenditures?

b. What amount of the start-up costs may the partnership immediately expense in 2017? What amount of the organizational expenditures may the partnership immediately expense in 2017?

c. What amount can the partnership deduct as amortization expense for the organizational expenditures for 2017 (not including the amount it immediately expensed)? What amount can the partnership deduct as amortization expense for the start-up costs for 2017 (not including the amount it immediately expensed)?

d. What would be the total amount of deduction allowed for organizational expenses in 2017 (including both the portion immediately expensed and relevant amortization of remaining expenses) if Robert started a sole proprietorship instead of a partnership? What would be the total amount of deduction allowed for start-up costs in 2017 (including both the portion immediately expensed and relevant amortization of remaining expenses) if Robert started a sole proprietorship instead of a partnership?