The Emerald Corporation had qualifying organizational expenditures in the amount of $53,000 when it began operations on July 1, 2020. Assuming Emerald would like to large the large deduction possible, i.e., immediate expensing under IRC 248 and electing to amortize any amount it cannot expense, what is Emerald's deduction for organizational expenditures for 2020? O a. zero. O b. $3,633. O c. $5,000. d. $4,633 O e. $6,633