Ms. Client opened her first bicycle shop (Schedule C) on August 1, 2019. Here is the complete list of expenditures she made earlier during 2019 toward achieving this dream:

• $800,000, all-in cost of land on which to build
• $260,000, all-in cost of building construction
• $90,000, computers, furniture, display racks, signage, tools & equipment, etc. (usual bike shop PP&E)
• $75,000, opening-day inventory
• $24,500, attorneys and CPA fees
• $8,000, travel (trips to bicycle manufacturers plants, bicycle trade shows, etc.), excluding meals
• $580, meals during that travel
• $450, local transportation (standard mileage rate, parking, tolls)
• $9,000, pre-opening employee wages (training, etc.)
• $7,000, advertising
• $1,500, insurance premiums (properly allocable to pre-opening period)
• $1,600, prepaid Grand Opening Bash expenses
• $800, utilities

Calculate and state Ms. Clients 2019 start-up cost deduction. (No need to show or explain your work, do it elsewhere.)