Cardinal,LLC Incurred $20,000 of Startup Expenses,$3,000 of Organizational Costs,and Paid

Cardinal,LLC incurred $20,000 of startup expenses,$3,000 of organizational costs,and paid $10,000 in transfer taxes to change the title (ownership) of a building contributed by one of the LLC's members.Which of the following statements is correct regarding these three amounts?

A) Cardinal can deduct $5,000 of the startup expenses.
B) Cardinal can amortize $15,000 of the startup expenses over 180 months.
C) Cardinal may deduct the full amount of the organizational costs.
D) Cardinal can capitalize the $10,000 tax paid as a part of the depreciable basis of the building.
E) All of the above statements are true.