On May 1, Rick formed a new corporation, Red, Inc. He spent $ 3,000 in legal fees and paid the state $ 600 in incorporation fees. Red, Inc. started operating its business on May 10. Can Rick or Red, Inc. deduct either of these organizational fees? In answering this case, use an online tax service with only the Internal Revenue Code database selected. State your keywords and which online tax service you used to arrive at your answer.