Problem 5-28 (LO. 4) Blue Corporation, a manufacturing company, decided to develop a new line of merchandise. The project began in 2019 , Blue had the following expenses in connection with the project: The new product will be introduced for sale beginning in July 2021. Determine the amount of the deduction for research and experime expenditures for 2019,2020,2021, and 2022. If necessary, round the annual deduction to the nearest dollar