Jaynet spends $40,000 per year on painting supplies and storage space. She recently received two job offers from a famous marketing firm - one offer was for $115,000 per year, and the other was for $85,000. However, she turned both jobs down to continue a painting career. If Jaynet sells 30 paintings per year at a price of $6,000 each:

a. What are her accounting profits?

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b. What are her economic profits?