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: The new product will be introduced for sale beginning in April 2021. Determine the amount of the deduction for research and experimenta expenditures for 2019,2020,2021, and 2022. If an amount is zero, enter " 0 ". Calculate the monthly expense to the nearest dollar and use in subsequent computations. a. If Blue Corporation elects to expense the research and experimental expenditures, what will the amount of the deduction be? b. If Blue Corporation elects to amortize the research and experimental expenditures over 60 months, what will the amount of the deduction be