Henrietta, the owner of a very successful hotel chain in the Southeast, is exploring the possibility of expanding the chain into a city in the Northeast. She incurs $$74,000$ of expenses associated with this investigation. Based on the regulatory environment for hotels in the city, she decides not to expand. During the year, she also investigates opening a restaurant that will be part of a national restaurant chain. Her expenses for this are $$53,400.$ She proceeds with opening the restaurant, and it begins operations on May $1.$

Determine the amount that Henrietta can deduct in the current year for investigating these two businesses.

In your computations, round the per$-$month amount to two decimal places then use rounded amount in subsequent computations. Enter your final answers to the nearest whole dollar.

a$.$ The deductible amount of investigation expenses related to expansion of her hotel chain into another city: $

b$.$ The deductible amount of investigation expenses related to opening a restaurant: $