Bethany incurred $21,200 in research and experimental costs for developing a specialized product during July 2023. Bethany went through a lot of trouble and spent $10,600 in legal fees to receive a patent for the product in August 2025. Bethany expects the patent to have a remaining useful life of 10 years.

Note: Do not round intermediate calculations.

a. What amount of research and experimental expenses for 2023, 2024, and 2025 may Bethany deduct?