Candlewood LLC began its business on December 1, 2020; and it uses a calendar tax and an accounting year. Candlewood incurred $12,900 in legal fees for drafting the LLC's operating agreement and $6,450 in accounting fees for tax advice of an organizational nature, for a total of $19,350 of organizational costs. Candlewood also incurred $15,000 of preopening advertising expenses and $38,000 of salaries and training costs for new employees before opening for business, for a total of $53,000 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:

b. Startup expenses: