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Bethany incurred $$20,400$ in research and experimental costs for developing a specialized product during July $2023.$ Bethany

went through a lot of trouble and spent $$10,200$ in legal fees to recelve a patent for the product in August $2025.$ Bethany expects

the patent to have a remaining useful life of $10$ years.

Note: Do not round Intermedlate calculations.

a$.$ What amount of research and experimental expenses for $2023,2024,$ and $2025$ may Bethany deduct?

Answer is not complete.