Xavier Corporation begins business on March 1, 2021. The corporation Incurs start-up expenditures of $38,000. Round your final answers to the nearest dollar. a. If Xavier elects amortization under $ 195, the total start-up expenditures that Xavler may deduct in 2021 is ${ b. Assume the same facts except the start-up costs totaled $52,000. The total start-up expenditures that Xavier may deduct in 2021 is $