The RT Limited Partnership incurs the following expenses during the time that the partnership is being organized: Attorneys' fees: For drawing up the partnership agreement $10,000 Accountants' fees: For establishing the accounting system 6,000 For the first quarter's bookkeeping 600 What is the maximum amount that the partnership can deduct as an: (1) organizational and (2) ordinary expenses for the first year in which the partnership begins business, assuming the business began on October 1