Candlewood LLC started business on May 1, and it adopted a calendar tax year. During the year, Candlewood incurred $10,400 in legal fees for drafting the LLC's operating agreement and $5,200 in accounting fees for tax advice of an organizational nature, for a total of $15,600 of organizational costs. Candlewood also incurred $16,600 of preopening advertising expenses and $35,900 of salaries and training costs for new employees before opening for business, for a total of $52,500 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.