Robert started an accounting firm in 2020 and organized as a partnership. Performance of services began on July 1, 2020. The following expenditures were associated with the partnerships activities in 2020:

Expense	Date	Amount
April 1-June 30 rent	March 1	$15,000
June 1-June 30 wages	June 30	$25,000
April 1-June 30 utilities	June 30	$800
Legal fees for partnership agreements	June 25	$12,500
July 1-Sept. 30 rent	July 1	$15,000
July 1-July 31 wages	July 31	$50,000
July 1-Sept. 30 utilities	Sept. 30	$1,600

Assume that the total amount of start-up costs expenditure is $48,200 and the total amount of the organizational expenditure is $17,900. Also, assume that the company immediately expensed $5,000 of start-up costs and $5,000 organizational costs.

a/ The amount the partnership can deduct as amortization expense for the organizational expenditures in 2020 (not including the amount it immediately expensed) is $_______.

b/ The amount the partnership can deduct as amortization expense for the start-up costs in 2020 (not including the amount it immediately expensed) is $_______.