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 23^rd 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) $2,555
B) $3,544
C) $5,522
D) $52,000
E) None of these