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 $2023.$

$\backslash$table$[[,2022,2023,],[$Amount of the deduction,$$,,]]$

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Section $174$ covers the treatment of research and experimental expenditures. The Regulations define research and experimental expenditures as follows: all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing or inspection of materials or products for quality control or those for efficiency surveys, management studies, consumer surveys, advertising, or promotions.

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

$\backslash$table$[[,2022,2023,],[$Amount of the deduction,$$,$$$,]]$