Salmon Company, a calendar year taxpayer, incurred the following start-up expenditures before the opening of its new health and fitness center. Rent on commercial space $ 6,000 Utilities 1,490 Staff hiring and training 5,270 Television advertising 1,600 $ 14,360 The Salmon Center opened its doors for business on March 21 of the current year. How much of the start-up expenditures can Salmon deduct this year? A) $14,360 B) $5,520 OC) -0- D) $5,000