ThrillzSeekers Co was founded June 1, 2018 and begain operations January 1, 2019. The following costs were incurred prior to the start of operations:

$5,000	CPA fee to form partnership
$440	State partnership filing fee
$20,000	Office Rennovations
$12,000	Marketing materials sent to known themepark customers
$60,000	Purchase of company vehicles
$30,000	Cost to purchase ThrillzSeekers trademark
$14,000	R&D costs in developing proprietary design for new theme park
$3,000	Legal fees defending a patent in court. The legal efforts were unsuccessful.

Please highlight which transactions ThrillzSeekers would expense in 2018?