Boyce Inc., a calendar year corporation, incurred organizational costs of $13,000 and start-up costs of $52,000 in 2021. Boyce started business on August 3, 2021. What is the maximum deduction for organizational and start-up costs for Boyce in 2021 and what is Boyces 2022 deduction for the same costs? Round any division to two decimal places and round your final answer to the nearest dollar.