Opal Corporation, an Accrual Method, Calendar Year C Corporation, Was

Opal Corporation, an accrual method, calendar year C corporation, was formed and began operations on July 1, 2019. The following expenses were incurred during the first tax year July 1 through December 31, 2019) of operations. $\begin{array}{lr}\text { Expenses of temporary directors and of organizational meetings } & \$ 8,000 \\\text { Fee paid to the state of incorporation } & 2,000 \\\text { Accounting services incident to organization } & 3,500 \\\text { Legal services for drafting the corporate charter and bylaws } & 4,300 \\\text { Expenses incident to the printing and sale of stock certificates } & 6,000\end{array}$ Assuming a § 248 election, what is Opal's deduction for organizational expenditures for 2019?

A) $593.
B) $460.
C) $5,427.
D) $5,627.
E) None of these.