just need the deduction and please place the answer highlighted and just deduction. i have tried to two different answers and this answer was wrong

Mr. and Mrs. Fabrizio, a retired couple, decided to open a family restaurant. During March and April, they incurred the following expenses: Mr. and Mrs. Fabrizio served their first meal to a customer on May 1. Required: Determine the tax treatment of the given expenses on their tax return. Note: Do not round intermediate calculations. Round your final answer to the nearest dollar amount