Drab Corporation,a Calendar Year and Cash Basis Taxpayer,is Formed in December

Drab Corporation,a calendar year and cash basis taxpayer,is formed in December 2014.In the same month,expenses are incurred as follows:
$\begin{array} { l } \text {Attorney fees for drafting the charter and by-laws }&\$14,000\\ \text { Expenses for issuing and selling stock}&16,000\\ \text { CPA fees for establishing accounting system}&7,000\\ \text {Fees for transfer of assets to the corporation }&10,000\\ \text {Expenses of organizational meetings of temporary directors and shareholders }&3,000\\ \text {Incorporation fee paid to the state }&2,000\\\end{array}$

a.How much qualifies as organizational expenditures that can be deducted or amortized over a period of 180 months or more?
b.Would it matter if some of these expenses were not paid until 2015?