Alabaster Corporation, a Calendar Year Taxpayer, Was Formed on July

Alabaster Corporation, a calendar year taxpayer, was formed on July 1, 2020, and incurred organizational expenditures of $52,000.Its deduction for these expenditures for 2020 can be a:

A) Maximum of $5,000.
B) Maximum of $2,000 + (6/180 × $50,000) .
C) Maximum of $3,000 + (6/180 × $49,000) .
D) Minimum of 6/180 × $52,000.