Printer Company pays a $23,500 annual membership fee to a trade association for paper wholesalers. The trade association estimates that 60% of its dues are allocated to lobbying activities. If amount is zero, enter, "0". a. What are Printer's total deductible expenses for tax purposes? ________

b. Assume the same facts as above, except that the $23,500 was incurred for in-house lobbying expenses. What are Printer's total deductible expenses for tax purposes? _______