The RT Limited Partnership Incurs the Following Expenses During the Time

The RT Limited Partnership incurs the following expenses during the time that the partnership is being organize $\begin{array}{ll}\text { Attorneys' fees: }\\\text { For drawing up the partnership agreement }&\$10,000\\\text { For advice on marketing the partnership interests on a }\\\text { stock exchange }&14,000\\\text { Accountants' fees: }\\\text { For establishing the accounting system }&6,000\\\text { For the first quarter's bookkeeping }&600\end{array}$
What is the maximum amount that the partnership can deduct as an organization and syndication expense for th first year in which the partnership begins business, assuming the business began on October 1?