Osha, a cash basis calendar year partnership, began business on April 1, 2016. Osha incurred and paid the following during 2016: Legal work associated with formation of the partnership $15,260 Accounting work associated with raising additional capital 10,000 What is the maximum amount of deductible organizational costs on Osha’s 2016 partnership return?

a. $5,000
b. $5,513
c. $5,684
d. $6,013