Alcan, Inc., a domestic C$-$Corporation, manufactures and distributes aluminum machines and incurred $$60,000$ of R&E expenditures in the United Sates. All its products fall within the same SIC category. Alcan, Inc. has U$.$S$.$ source product sales of $$500,000$ and foreign$-$source product sales of $$300,000.$

a$.$ How much of the R&E expenditures will be allocated against foreign$-$source income under the Sales $(50/50)$ Method?