The MNO Partnership, a calendar year taxpayer, was formed on June 1of the current year and started business on October 1. MNO incurred: Legal fees on formation $9,000 Rent expense for the period June 1 - September 30 8,000 Rent expense for the period October 1 - December 31 6,000 Syndication costs to market partnership interests to investors 35,000 If MNO capitalizes and amortizes all appropriate costs, its amortization expense (rounded) for the current year is: a $5,067 b. $5,050. C. $10,117 d. $10,700. e none of the above