I just need the solution to final part of part b please. Problem $7-39($LO$.5)$

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 $90,00070,000$

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 $020,000$

Equipment depreciation $15,00014,000$

Cost of market survey $8,0000$

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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 $2023.$

$20222023$

Amount of the deduction $fill in the blank dad$761052$f$8$bfe$6\_1$

$619,000$

$fill in the blank dad$761052$f$8$bfe$6\_2$

$703,000$

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b$.$ Determine Blue Corporation$$s deduction for research and experimental expenditures for $2022$ and $2023.$

$20222023$

Amount of the deduction $fill in the blank $33$dbdbfac$031$fa$7\_1$

$61,900$

$fill in the blank $33$dbdbfac$031$fa$7\_2$