$5-$part d$-$i$.$

Robert started an accounting firm in Year $1$ and organized as a partnership. Performance of services began on July $1,$ Year $1.$ The following expenditures were associated with the partnership's activities in Year $1$:Legal fees for partnership agreements

Ignore your answer in a$.$ Assume that the total amount of start$-$up costs expenditure is $\backslash (\backslash$$ $48,200\backslash )$ and the total amount of the organizational expenditure is $\backslash (\backslash$$ $17,900\backslash ).$ Also, assume that the company immediately expensed $\backslash$$$5,000$ of start$-$up costs and $\backslash$$$5,000$ organizational cost.

Fill in the blank: The total amount of deduction allowed for organizational expenses in Year $1($including both the portion immediately expensed and relevant amortization of remaining expenses$)$ if Robert started a sole proprietorship instead of a partnership is $\backslash$$