On July 1, 2022, Susan opened a business supply store. Prior to opening the business, she incurred the following costs: Purchase of fixtures $ 600 Accounting fees related to setting up the business 1,000 Interest expense for funds borrowed prior to opening the store 300 Conduct a market survey 5,500 Costs to hire and train employees 2,000 Travel expenses to secure prospective suppliers 2,500 What is the maximum amount Susan may deduct for 2022 if she amortizes start-up costs using the shortest allowed amortization period