In $2022,$ Irene opened a new retail shop specializing in handcrafted, artisanal gifts. Her startup costs, which included the business plan development, promotional events, and wages for employees who needed to be trained prior to the business opening, totaled $$52,000.$ What is the maximum amount that can be deducted as an immediate $($non$-$amortized$)$ expense on her $2022$ Schedule C$?$