44. In the current year, James Jar Co., a calendar year taxpayer, incurred the following research and experimentation expenditures (R&E): Salaries$150,000; and Materials $100,000. a. If James Jar Co. treats R&E as a current deduction, what is the amount of the current year deduction? b. If James Jar Co. capitalizes R&E and amortizes it over a 60-month period, what is the amount of deduction on a monthly basis that James can take, starting with the month when benefits from the R&E are first realized