Juliette formed a new business to sell sporting goods this year. The business opened its doors to customers on June 1. Determine the amount of start-up costs Juliette can immediately expense (not including the portion of the expenditures that are amortized over 180 months) this year in the following alternative scenarios:

a) She incurred start-up costs of $2,000.

b) She incurred start-up costs of $45,000.

c) She incurred start-up costs of $53,500.

d) She incurred start-up costs of $63,000.

e) How would you answer parts

(a) through

(d) if she formed a partnership or a corporation and she incurred the same amount of organizational expenditures rather than start-up costs (how much of the organizational expenditures would be immediately deductible)?