Special Deductions and Limitations $($LO $11\mathrm{.}3)$

Katsura Corporation incurred pre$-$operating costs:

Investigatory expenses of $$17,000$

New employee training $$25,000$

Advertising $$10,000$

Land and building for use as a retail store when opened $$150,000$

Round your answer to $2$ decimal places.

Katsura wishes to maximize its deduction for start$-$up costs. Assuming they open for business on February $27$th of the current year, what is the deduction for start$-$up costs?