Sigma, Inc., begins business on June 1 of year 1 and has a calendar-year end. Prior to the end of year 1, Sigma incurs $52,000 of organizational costs and $85,000 of start-up costs. For book purposes, assume all of these costs are expensed as incurred.

What is Sigmas Year 1 deduction for start-up costs?

What is Sigma's Year 1 book-tax difference for start-up costs? (Enter favorable differences as negative numbers and unfavorable differences as positive numbers)

What is Sigma's Year 2 tax deduction for organization costs?

What is Sigma's Year 2 book-tax difference for organization costs? (Enter favorable differences as negative numbers and unfavorable differences as positive numbers)

What is Sigma's Year 2 tax deduction for start-up costs?

What is Sigma's Year 2 book-tax difference for start-ups costs? (Enter favorable differences as negative numbers and unfavorable differences as positive numbers)