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In 2017,Tan Corporation Incurred the Following Expenditures in Connection with the Development

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In 2017,Tan Corporation incurred the following expenditures in connection with the development of a new product:

In 2017,Tan Corporation incurred the following expenditures in connection with the development of a new product: ​     Tan began selling the product in November 2017.If Tan elects to amortize research and experimental expenditures,determine Tan's deduction for 2017.
Tan began selling the product in November 2017.If Tan elects to amortize research and experimental expenditures,determine Tan's deduction for 2017.

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