Candlewood LLC began its business on May $1$; it uses a calendar tax and an accounting year. Candlewood incurred $$13,150$ in legal fees for drafting the LLC$\text{'}$s operating agreement and $$6,575$ in accounting fees for tax advice of an organizational nature, for a total of $$19,725$ of organizational costs.

Candlewood also incurred $$13,000$ of preopening advertising expenses and $$39,400$ of salaries and training costs for new employees before opening for business, for a total of $$52,400$ 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 Candlewood's deductions for the first year of its operations for:

a$.$ Organizational expenditures.

$

b$.$ Startup expenses.