Blue Corporation, a manufacturing company, decided to develop a new line of merchandise. The project began in 2022 . Blue had the following expenditures in connection with the project, all incurred in the U.S.: The new product will be introduced for sale beginning in April 2024. 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 2022 and 2023. b. Determine Blue Corporation's deduction for research and experimental expenditures for 2022 and 2023