?

Basic Partnership, a cash-basis calendar-year entity, began
business on February 1, 2013. Basic incurred and paid the following
during 2013:

Filing fees incident to the creation of the partnership $ 3,600

Accounting fees to prepare the representations in offering materials 12,000

If Basic wishes to deduct organizational costs, what is the maximum
amount that Basic can deduct on the 2013 partnership
return?