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In April 2023, Blue Corporation incurred the following expenses in connection with the development of a new product: Blue expects to begin selling the product

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In April 2023, Blue Corporation incurred the following expenses in connection with the development of a new product: Blue expects to begin selling the product in 2024 . Determine the amount of the deduction for researeh and experimental expenditures for 2023 . so $15,600 $20,800 $156,000

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