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$.$:$20222023$Salaries$$500,000$ $$600,000$Materials$90\mathrm{.}00070\mathrm{.}000$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$20,000$Equipment depreciation$15\mathrm{.}00014\mathrm{.}000$Cost of market survey$8,000$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 $2023\mathrm{.}20222023$Amount of the deductionb. Determine Blue Corporation's deduction for research and experimental expenditures for $2022$ and $2023$