The Pelican Partnership was formed on August 1 of the current year and admitted Morlan and Merriman as equal partners on that date. The partners both contributed $300,000 of cash to establish a children's clothing store in the local mall. The partners spent August and September buying inventory, equipment, supplies, and advertising for their "Grand Opening" on October 1. The partnership will use the accrual method of accounting.

The following are some of the costs incurred during Pelicans first year of operations. Pelican uses a calendar tax year.

Legal fees to form partnership $8,000

Advertising for "Grand Opening" 18,000

Advertising after opening 30,000

Consulting fees for establishing accounting system 20,000

Rent, at $2,000 per month

10,000 Utilities, at $1,000 per month 5,000

Salaries to salesclerks (beginning in October) 50,000

Payments to Morlan and Merriman for services ($6,000 per month each for three months) 36,000

Tax return preparation expense 12,000

In addition, on October 1, Pelican purchased all of the assets of Granny Newcombs, Inc. Of the total purchase price for these assets, $200,000 was allocated to the Granny Newcombs trade name and logo.

a. For each listed items, select the applicable tax treatment from the dropdown list.

Legal fees to form partnership 195 startup cost

Advertising for "Grand Opening" 195 startup cost

Advertising after opening 162 ordinary and necessary business expense

Consulting fees for establishing accounting system 195 startup cost

Rent, five months at $2,000 per month Part 195 and part 162

Utilities at $1,000 per month 162 ordinary and necessary business expense

Salaries to sales clerks 162 ordinary and necessary business expense

Payments to Carl and Megan for services Guaranteed payment

Tax return preparation expense 162 ordinary and necessary business expense

Trade name and logo 197 intangible asset

b. Enter the amount of for each category listed below.

Round any division to two decimal places. Round final answers to the nearest dollar.

Determine the total amount of organizational costs. $

Determine the total amount of startup costs. $

Determine the total amount of 162 expenses. $

Determine the total amount of amortization expense for the current year related to section 197 assets. $

Determine the total amount of deductible guaranteed payments. $

I did a, just need help with b. Thanks.