candlewood llc started business on december 1, and it adopted a calendar tax year. during the year, candlewood incurred $9,650 in legal fees for drafting the llc's operating agreement and $4,825 in accounting fees for tax advice of an organizational nature, for a total of $14,475 of organizational costs. candlewood also incurred $26,500 of preopening advertising expenses and $27,500 of salaries and training costs for new employees before opening for business, for a total of $54,000 of startup costs. the llc wants to take the largest deduction available for these costs.