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

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

Ignore your answer in a. Assume that the total amount of start-up costs expenditure is $48,200 and the total amount of the organizational expenditure is $17,900. Also, assume that the company immediately expensed $5,000 of start-up costs and $5,000 organizational cost.

Fill in the blank: The total amount of deduction allowed for organizational expenses in Year 1 (including both the portion immediately expensed and relevant amortization of remaining expenses) if Robert started a sole proprietorship instead of a partnership is $_______.