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