Green Corporation Is Incorporated on March 1 and Begins Business

Green Corporation is incorporated on March 1 and begins business on June 1.Green's first tax year ends on October 31,i.e. ,a short year.Green incurs the following expenses during the year: $$\begin{array} { | l | l | c | } \hline { \text { Month } } & { \text { Type } } & \text { Amount } \\\hline \text { February } & \text { Draft charter } & \$ 2,000 \\ \text { March } & \text { Stock commission } & 30,000 \\\text { March } & \text { Accounting fees to set up books } & 2,000 \\ \text { April } & \text { Temporary director fees } & 2,000 \\\text { December } & \text { Charter modification fee } & 1,000 \\\hline\end{array}$$ What is the deduction for organizational expenses if Green chooses to deduct its costs as soon as possible?

A) $36,000
B) $5,028
C) $667
D) $500