please show all calculations necessary

QUESTION 19 1. Rec Corporation incurred the following expenses in connection with the development of a new product: Salaries $102,000 Utilities 28,000 Materials 12,000 Advertising 5,000 Market survey 3,000 Depreciation on machine 8,000 Ree expects to begin selling the product in December of this year. If Rec elects to amortize research and experimental expenditures over 60 months, determine the amount of the deduction for research and experimental expenditures for the current year. PLEASE SHOW ALL CALCULATIONS A. SO B. $150,000 C. $2,500. D. $2,533. E. $152,000