Mr. Zan, a calendar year taxpayer, opened a new car wash. Prior to the car wash’s grand opening on October 8, Mr. Zan incurred various start-up expenditures (rent, utilities, employee salaries, supplies, and so on). In each of the following cases, compute Mr. Zan’s first-year deduction with respect to these expenditures.

a. The start-up expenditures totaled $4,750.
b. The start-up expenditures totaled $27,320.
c. The start-up expenditures totaled $53,120.
d. The start-up expenditures totaled $88,380.