Exercise $6-30($Algorithmic$)($LO$.3)$

Printer Company pays a $$19,000$ 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?

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b$.$ Assume the same facts as above, except that the $$19,000$ was incurred for in$-$house lobbying expenses. What are Printer's total deductible expenses for tax purposes?