In 2013, Robin Corporation Incurred the Following Expenditures in Connection

In 2013, Robin Corporation incurred the following expenditures in connection with the development of a new product:
$\begin{array}{lr}\text { Salaries } & \$ 100,000 \\\text { Supplies } & 40,000 \\\text { Market survey } & 10,000 \\\text { Depreciation } & 25,000\end{array}$
In 2014, Robin incurred the following additional expenditures in connection with the development of the product:
$\begin{array}{lr}\text { Salaries } & \$ 125,000 \\\text { Supplies } & 50,000 \\\text { Depreciation } & 30,000 \\\text { Advertising } & 10,000\end{array}$
In October 2014, Robin began receiving benefits from the project. If Robin elects to expense research and experimental expenditures, determine the amount and year of the deduction.