In the current year, James Jar Co., a calendar year taxpayer, incurred the following research and experimentation expenditures (R\&E): Salaries- \$150,000; and Materials- \(\$ 100,000\).

a. If James Jar Co. treats R\&E as a current deduction, what is the amount of the current year deduction?

b. If James Jar Co. capitalizes R\&E and amortizes it over a 60 -month period, what is the amount of deduction on a monthly basis that James can take, starting with the month when benefits from the \(\mathrm{R} \& \mathrm{E}\) are first realized?