Emerald Corporation,a Calendar Year C Corporation,was Formed and Began Operations

Emerald Corporation,a calendar year C corporation,was formed and began operations on April 1,2015.The following expenses were incurred during the first tax year (April 1 through December 31,2015) of operations. Expenses of temporary directors and of organizational meetings $27,000 Fee paid to the state of incorporation 1,000 Accounting services incident to organization 15,500 Legal services for drafting the corporate charter and bylaws 9,500 Expenses incident to the printing and sale of stock certificates 6,000 Assuming a § 248 election,what is the Emerald's deduction for organizational expenditures for 2015?

A) $0
B) $4,550
C) $5,000
D) $7,400
E) None of the above