Green Corporation is incorporated on March 1 and begins business on June 1. Green's first tax year ends on October 31, i. e., a short year. Green incurs the following expenses during the year: Month Type Amount February March March April December Draft charter Stock commission Accounting fees to set up books Temporary director fees Charter modification fee $ 2,000 30,000 2,000 2,000 1,000 What is the deduction for organizational expenses if Green chooses to deduct its costs as soon as possible? A. $500 B. $36,000 C. $5,028 D. $667