Candlewood LLC started business on December 1, and it adopted a calendar tax year. During the year, Candlewood incurred $6,750 in legal fees for drafting the LLC's operating agreement and $3,375 in accounting fees for tax advice of an organizational nature, for a total of $10,125 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 wants 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.

The LLC may deduct $__________ as organizational expenses and $____________ as startup expenses.