Bethany incurred $22,750 in research and experimental costs for developing a specialized product during July of year 1. Bethany went through a lot of trouble and spent $29,250 in legal fees to receive a patent for the product in August of year 3. Bethany expects the patent to have a remaining useful life of 10 years. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.) a. What amount of research and experimental expenses for year 1, year 2, and year 3 may Bethany deduct if she elects to amortize the expenses over 60 months?