Alison incurs the following research expenditures.

In-house wages	$121,000
In-house supplies	12,100
Paid to ABC, Inc., for research services	169,400

If required, round your answers to the nearest whole dollar.

a. Determine the amount of Alisons qualified research expenditures for the tax year. $

b. If the taxpayers base amount is $96,800, what is Alisons incremental research activities credit? $