Cruise Corporation (a C corporation) is incorporated on February 1 and begins business on June 1. The corporation's tax year ends on December 31. Cruise incurs the following expenses during the year: Month Type Amount March Drafting of the corporate charter $32,000 April Stock issuance commissions $10,000 May Legal services incident to organization $21,000 What is the deduction for organizational expenses if Cruise chooses to deduct its costs as soon as possible