Egret Corporation, a calendar year C corporation, was formed on March 6, 2022, and opened for business on July 1, 2022. After its formation but prior to opening for business, Egret incurred the following expenditures:

What is the maximum amount of these expenditures that Egret can deduct in 2022?

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Accounting Advertising Employee payroll Rent Utilities $ 7,000 14,500 11,000 8,000 1,000