Puloso Company,a Calendar Year Taxpayer,incurred the Following Start-Up Expenditures Before

Multiple Choice

Puloso Company,a calendar year taxpayer,incurred the following start-up expenditures before the opening of its new health and fitness center. The Puloso Center opened its doors for business on March 21 of the current year.How much of the start-up expenditures can Puloso deduct this year?

A) -0-
B) $5,000
C) $5,520
D) $14,360