Alison incurs the following research expenditures.

In-house wages $132,200

In-house supplies 13,220

Paid to ABC, Inc., for research services 185,080

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

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

= $265,722

b. If the taxpayers base amount is $50,000, what is Alisons incremental research activities credit?

= ??