Which of the following items are eligible for immediate expensing and 180-month amortization? (1.) Fee to CPA to handle Subchapter 5 election (2.) Refreshments served at organizational meetings (3.) Underwriting commission (4.) Legal fees in connection with incorporation (5.) Recording fees upon transfer of assets to corporation O (2). (4), and (5) (1). (2), and (5) (1). (2). (3), (4), and (5) (1). (2), and (4)