Tempe LLC was organized on June 1 and began business on August 1 of 2020. Tempe has adopted a calendar year and incurred the following costs during 2020:

Legal fees for drafting the operating agreement	$18,000
Syndication costs	19,000
Preopening advertising expenses	20,000
Accounting fees for tax advice of an organizational nature	15,000
Training costs for new employees before opening the business	12,000

The maximum amount Tempe can deduct as startup costs on its tax return for 2020 is: