The costs of organizing a corporation:

A$.$

Are nondeductible capital expenditures.

B$.$

May be deducted only in the year in which these costs are paid.

C$.$

May be amortized over a period of not less than $180$ months even if these costs are capitalized on the company$$s books.

D$.$

May be deducted in full in the year in which these costs are incurred even if paid in later years.