Redbud Cоrp., а cаlendаr year C cоrpоration, was formed in September of this year before incurring $40,000 of start-up costs and $60,000 of organizational expenditures. What amount of total amortization may Redbud deduct this year related to the start-up costs and organizational expenditures, including any allowed immediate deductions? (round to the nearest dollar as needed)