Printer Company pays a $31,000 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 $31,000 was incurred for in-house lobbying expenses. What are Printer's total deductible expenses for tax purposes?

$