Racine Started a New Business in the Current Year

Multiple Choice

Racine started a new business in the current year. She incurred $52,000 of start-up costs.If her business started on November 23rd of the current year, what is the total expense she may deduct with respect to the start-up costs for her initial year, rounded to the nearest whole number?

A) $5,522
B) $52,000
C) $2,555
D) $3,544
E) None of the choices are correct.