Please show work and answer both questions

30. Printer Company pays a $25,000 annual membership fee to a trade association for paper wholesalers. The trade association estimates that 60% of its dues are allocated to lobbying activities. a. What are Printers total deductible expenses for tax purposes? b. Assume the same facts as above, except that the $25,000 was incurred for in-house lobbying expenses. What are Printers total deductible expenses for tax purposes?

31. 3 Stanford owns and operates two dry cleaning businesses. He travels to Boston to discuss acquiring a restaurant. Later in the month, he travels to New York to discuss acquiring a bakery. Stanford does not acquire the restaurant but does purchase the bakery on November 1, 2018. Stanford incurred the following expenses: Total investigation costs related to the restaurant 28,000

Total investigation costs related to the bakery 51,000 What is the maximum amount Stanford can deduct in 2018 for investigation expenses.