Printer Company pays a $$34,000$ 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 Printer's total deductible expenses for tax purposes?

$

b$.$ Assume the same facts as above, except that the $$34,000$ was incurred for in$-$house lobbying expenses. What are Printer's total

deductible expenses for tax purposes?

$