Candlewood LLC began its business on December 1; and it uses a calendar tax and accounting year. Candlewood incurred $10,800 in legal fees for drafting the LLC's operating agreement and $5,400 in accounting fees for tax advice of an organizational nature, for a total of $16,200 of organizational costs. Candlewood also incurred $28,200 of preopening advertising expenses and $25,400 of salaries and training costs for new employees before opening for business, for a total of $53,600 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: $