So i thought the cap for corporations on the first year was $5000 unless they exceed $50,000 then the amount over is deducted from the $5000. Apparently it's wrong. My professor said I need to add 4 months of amortization for August-December 2019. Need help figuring out the maximum deduction for 2019 organizational and start up costs.

6. Boyce Inc., a calendar year corporation, incurred organizational costs of $13,000 and start-up costs of $52,000 in 2019. Boyce started business on August 3, 2019. What is the maximum deduction for organizational and start-up costs for Boyce in 2019 and what is Boyce's 2020 deduction for the same costs? Round any division to two decimal places and round your final answer to the nearest dollar. Organizational costs: 2019 deduction is 5,000 X 2020 deduction is $ 533 Start up costs: 2019 deduction is 2020 deduction is 3,000 x 3,267