ton Corporation, a calendar year C corporation, was formed on September 1, 2018, and opened for business on October 1, 2018, After its formation but prior to opening for business, Ion incurred the following expenditures Accounting Advertising Employee payroll Rent Utilities $10,500 20,700 12,800 4,000 2,200 Round the per-month amount to two decimal places and use the rounded amount in subsequent computations. Round the final answer to the nearest dollar Assuming the company makes the 195 election, the maximum amount of these expenditures that lon can deduct in 2018 is