In 2017, Robin Corporation incurred the following expenditures in connection with the development of a new product: Salaries $100,000 40,000 10,000 25,000 Supplies Market survey Depreciation product: Salaries Supplies Depreciation Advertising In October 2018, Robin began receiving benefits from the project. If Robin elects to expense research and experimental expenditures, determine the amount and year of the deduction. $125,000 50,000 30,000 10,000