Candlewood LLC began its business on October 1, 2020, and it uses a calendar tax and an accounting year. Candlewood incurred $13,000 in legal fees for drafting the LLC's operating agreement and $6,500 in accounting fees for tax advice of an organizational nature, for a total of $19,500 of organizational costs. Candlewood also incurred $34,000 of preopening advertising expenses and $18,000 of salaries and training costs for new employees before opening for business, for a total of $52,000 of startup costs. The LLC desires 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 expenses: $ b. Startup expenses: $