Candlewood LLC started business on March 1, and it adopted a calendar tax year. During the year, Candlewood incurred $13,950 in legal fees for drafting the LLC's operating agreement and $6,975 in accounting fees for tax advice of an organizational nature, for a total of $20,925 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 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.