Candlewood LLC began its business on August 1, 2020; and it uses a calendar tax and an accounting year. Candlewood incurred $13,900 in legal fees for drafting the LLC's operating agreement and $6,950 in accounting fees for tax advice of an organizational nature, for a total of $20,850 of organizational costs. Candlewood also incurred $9,800 of preopening advertising expenses and $43,700 of salaries and training costs for new employees before opening for business, for a total of $53,500 of startup costs. The LLC desires to take the largest deduction available for these costs.

If required, round any division to six decimal places and use in subsequent computations. Round your final answers to the nearest dollar.

Compute Candlewoods deductions for the first year of its operations for: a. Organizational expenses: $fill in the blank 1 b. Startup expenses: $fill in the blank 2