Joe quits his computer programming job, where he was earning a salary of $50,000 per year, to start his own computer software business in a building that he owns and was previously renting out for $30,000 per year. In his first year of business he has the following expenses: salary paid to himself, $40,000; rent, $0; and other expenses, $10,000. Find the accounting cost and the economic cost associated with Joe's computer software business. (Enter numeric responses using an integer.) The accounting cost of Joe's business is $. (Enter your response as an integer.)