Opal Corporation, an accrual method, calendar year C corporation, was formed and began operations on July 1, 2019. The following expenses were incurred during the first tax year (July 1 through December 31, 2019) of operations. Expenses of temporary directors and of organizational meetings $8.000 Fee paid to the state of incorporation 2,000 Accounting services incident to organization 3,500 Legal Services for drafting the corporate charter and bylaws 4,300 Expenses incident to the printing and sale of stock certificates 6,000 Assuming a 248 election, what is Opal's deduction for organizational expenditures for 2019 a. $5,427 b. $460. c. $593. d. $5,627. e. None of these choices are correct