The new product will be introduced for sale beginning in April $2024.$

If an amount is zero, enter $"0".$ Calculate the monthly$]2$xpense to the nearest dollar and use in subsequent computations.

a$.$ Determine Blue Corporation's research and experimental expenditures for $2022$ and $2023.$

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b$.$ Determine Blue Corporation's deduction for research and experimental expenditures for $2022$ and $2023.$

$\backslash$table$[[,,022,,,2023,],[$Amount of the deduction,$$,61,900,,$$$,81,950,$X$]]$

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Problem $7-39($LO$.5)$

Blue Corporation, a manufacturing company, decided to develop a new line of merchandise. The project began in $2022.$ Blue had the following expenditures in connection with the project, all incurred in the U$.$S$.$:

$\backslash$table$[[,2022,2023],[$Salaries$,$$$500,000,$$$600,000$