Candlewood LLC started business on September 1, and it adopted a calendar tax year. During the year, Candlewood incurred $6,500 in legal fees for drafting the LLC's operating agreement and $3,000 in accounting fees for tax advice of an organizational nature, for a total of $9,500 of organizational costs. Candlewood also incurred $30,000 of preopening advertising expenses and $24,500 of salaries and training costs for new employees before opening for business, for a total of $54,500 of startup costs. The LLC wants to take the largest deduction available for these costs.

How much can Candlewood deduct as organizational expenses? As startup expenses?

The LLC may deduct $------ as organizational expenses and $-------------- as startup expenses.

-Please provide steps taken and math calculated in order to learn how it was done exactly. Thank you.