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

For advice on marketing the partnership interests on a stock exchange 14,000

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 organization and syndication expense for the first year in which the partnership begins business, assuming the business began on October 1?