Blue Corporation, a manufacturing company, decided to develop a new line of merchandise. The project began in 2019. Blue had the following expenses in connection with the project:

	2019	2020
Salaries	$500,000	$600,000
Materials	90,000	70,000
Insurance	8,000	11,000
Utilities	6,000	8,000
Cost of inspection of materials for quality control	7,000	6,000
Promotion expenses	11,000	18,000
Advertising	0	20,000
Equipment depreciation	15,000	14,000
Cost of market survey	8,000	0

The new product will be introduced for sale beginning in July 2021. Determine the amount of the deduction for research and experimental expenditures for 2019, 2020, 2021, and 2022.

b. If Blue Corporation elects to amortize the research and experimental expenditures over 60 months, what will the amount of the deduction be?

c. How would your answer change if Blue Corporation incurred the expenses in 2022 and 2023 (rather than 2019 and 2020)?