Sаmmy wаnts tо оpen а new café and call it “Catpuccinо Café.” The café will use a calendar year tax year. Before he opens the doors to customers on July 1, Year 1, he has to make several expenditures throughout Year 1 to prepare for the business’s opening:Expense Date AmountLegal fees for articles of incorporation January 1 $11,000Monthly rent for each month in Year 1 15th of each month $3,000/month Wage costs for each month in Year 1 15th of each month $750/month What is the total amount of start-up costs for Year 1?Fill in the blank: _________Answer: