Gull Corporation, a cash method, calendar year C corporation, was formed and liegan business on November 1, 2018. Gull incurred die following expenses during its first year of operations (November 1, 2018-December 31, 2018):

Expenses of temporary directors and organizational meetings ..............................................$21,000
Fee paid to state of incorporation ....................................................................................................3,000
Expenses for printing and sale of stock certificates .....................................................................11,000
Legal services for drafting the corporate charter and bylaws (not paid until January 2019) ..19,000

a. Assuming that Gull Corporation elects under § 248 to expense and amortize organizational expenditures, what amount may lie deducted in 2018?

b. Assume the same facts as above, except that the amount paid for the legal services was $28,000 (instead of $19,000). What amount may lie deducted as organizational expenditures in 2018?