In 2021, Seth Corporation incurred the following expenditures in connection with the development of a new product: Salaries $155,000 Laboratory supplies 19,000 Legal fees 5,000 Advertising 40,000

Manufacturing overhead allocated to research 25,000 Seth began selling the product in September 2021. Seth elects to amortize research and experimental expenditures. Determine Seth's deduction for 2021.

Pease show you work I would a like better understanding on how to break this one down. Thank you!