Blue Corporation, a manufacturing company, decided to develop a new line of merchandise. The project began in $2023.$ Blue had the following expenditures in connection with the project, all incurred in the U$.$S$.$:

$20232024$Salaries$$500,000$$$600,000$Materials$90,00070,000$Insurance$8,00011,000$Utilities$6,0008,000$Cost of inspection of materials for quality control$7,0006,000$Promotion expenses$11,00018,000$Advertising$020,000$Equipment depreciation$15,00014,000$Cost of market survey$8,0000$

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The new product will be introduced for sale beginning in April $2025.$

If an amount is zero, enter $"0".$ Calculate the monthly expense to the nearest dollar and use in subsequent computations.

a$.$ Determine Blue Corporation's research and experimental expenditures for $2023$ and $2024.$

$20232024$Amount of the deduction$fill in the blank $090$bf$6$f$4$af$82000\_1$$fill in the blank $090$bf$6$f$4$af$82000\_2$

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b$.$ Determine Blue Corporation's deduction for research and experimental expenditures for $2023$ and $2024.$

$20232024$Amount of the deduction$fill in the blank ca$0854$f$49$fc$4$f$81\_1$$fill in the blank ca$0854$f$49$fc$4$f$81\_2$