Puloso Company, a Calendar Year Taxpayer, Incurred the Following Start-Up $\quad$

Multiple Choice

Puloso Company, a calendar year taxpayer, incurred the following start-up expenditures before the opening of its new health and fitness center.
Rent on commercial space $\quad$$\quad$ $\quad$ $6,000
Utilities $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 1,490
Staff hiring and training $\quad$$\quad$$\quad$$\quad$$\quad$ 5,270
Television advertising $\quad$$\quad$$\quad$$\quad$$\quad$ 1,600
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 14,360
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