(1pts) 17) Blue Corporation incurred the following expenses in connection with the development of a new product: Salaries Utilities Materials Advertising Market survey Depreciation on machine $100,000 18,000 25,000 5,000 3,000 9,000 Blue expects to begin selling the product next year. If Blue elects to amortize research and experimental expenditures over 60 months, determine the amount of the deduction for research and experimental expenditures for the current year. a. $0 b. $118,000 c. $143,000 d. $152,000