Blue Corporation incurred the following expenses in connection with the development of a new product in $2022$:

Salaries $$100,000$

Utilities $18,000$

Materials $25,000$

Advertising $5,000$

Market survey $3,000$

Depreciation on machine $9,000$

Blue expects to begin selling the product on July $1,2023.$ Determine the amount of Blue$$s deduction for research and development expenditures $2022.$ What amount would be deducted in $2023?$

Compare the current and former tax treatment of R&D expenditures in this situation. Which tax approach was$/$is more beneficial to the taxpayer?