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Nicole organized a new corporation. The corporation began business on April 1 of year 1. She made the following expenditures associated with getting the corporation started:
A. What is the total amount of the start-up costs and organizational expenditures for Nicole's corporation?
B. What amount of the start-up costs and organizational expenditures may the corporation immediately expense in year 1?
C. What amount can the corporation deduct as amortization expense for the organizational expenditures and for the start-up costs for year 1 (not including the amount it immediately expensed)?
D. What would be the allowable organizational expenditures, including immediate expensing and amortization, if Ingrid started a sole proprietorship instead?
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