mr. zan, a calendar year taxpayer, opened a new car wash. prior to the car wash grand opening on october 8, mr. zan incurred various start-up expenditures (rent, utilities, employee salaries, supplies, and so on). in each of the following cases, compute mr. san’s first-year deduction with respect to these expenditures. note: do not round intermediate calculations. round your final answers to the nearest whole dollar amount. required: the start-up expenditures totaled $4,820. the start-up expenditures totaled $29,840. the start-up expenditures totaled $52,980. the start-up expenditures totaled $90,900.