Blue Corporation, a manufacturing company, decided to develop a new line of merchandise. The project began in 2018. Blue had the following expenses in connection with the project:

2018 2019

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 2020. Determine the amount of the deduction for research and experimental expenditures for 2018, 2019, and 2020 if: Blue Corporation elects to expense the research and experimental expenditures. Blue Corporation elects to amortize the research and experimental expenditures over 60 months.