In 2021, Tinker Corporation acquires a new research facility and hires several scientists to develop new products. No new products are developed until 2022, although the following expenditures were incurred in 2021: Click the icon to view the 2021 costs.) (Click the icon to view the MACRS half-year convention rates.) Read the requirements Requirement a. What are Tinker Corporation's deductions for R&E expenditures in 2021 and 2022 if the expensing method is elected? Calculate the deductions for 2021. (Use MACRS rates to two decimal places, XXX%. Enter a 0 if an item is not deductible as an R&E cost) Laboratory materials Research salaries Overhead attributable to the research facility R&E equipment placed into service (5-year MACRS recovery period) Total 2021