Kimora has $$58,000$ in qualifying business start$-$up costs. How will this be reported on the tax return for the current year?

$$

a$.$ $$294$ in amortization, reported on Form $4562.$ $$3,000$ in other expenses reported on Schedule F$,$ line $32.$

b$.$ $$294$ in amortization, reported on Form $4562.$ $$5,000$ in other expenses reported on Schedule F$,$ line $32.$

c$.$ $$305$ in amortization, reported on Form $4562.$ $$5,000$ in other expenses reported on Schedule F$,$ line $32.$

$$322$ in amortization per month, reported on Form $4562$ and Schedule F$,$ line $32.$ There is $$0$ in expenses