Which of the following items can be deducted (up to $5,000) and amortized as part of a partnership's organizational expenditures?

a.) Legal fees for drawing up the partnership agreement.

b.) Accounting fees for establishing an accounting system.

c.) Fees for securing an initial working capital loan.

d.) Filing fees required nder state law in initial year to conduct business in the state.

e.) Accounting fees for preparation of initial short-period tax return.

f.) Transportation costs for acquiring machinery.

g.) Syndication expenses