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B is corrent. A corporation’s organizational expenditures can be deducted ratably over the 180-month period beginning with the month in which the corporation begins business. Here, the $130,500 of organizational expenditures expensed per books must be added back to the $260,000 of book income, and then the proper tax amortization deducted ($130,500 X 10/180 = $7,250), resulting in taxable income of $383,250.
A is incorrect. Organizational costs are amortized over 180 months beginning with the month that business begins. 
C is incorrect. Organizational costs are amortized over 180 months beginning with the month that business begins.  
D is incorrect. Organizational costs are amortized over 180 months beginning with the month that business begins.