Osha, a cash basis calendar year partnership, began business on April 1, this year. Osha incurred and paid the following during the year:

Legal work associated with formation of the partnership.....................................$15,260

Marketing costs associated with selling additional partnership interests.............10,000

What is the maximum amount of deductible organizational costs on Osha’s partnership return?

a. $5,000

b. $5,513

c. $5,684

d. $6,013