Printer Company pays a $28,000 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 Printers total deductible expenses for tax purposes?

b. Assume the same facts as above, except that the $28,000 was incurred for in-house lobbying expenses. What are Printers total deductible expenses for tax purposes?