In 2019, Phoenix Corporation acquires a new research facility and hires several scientists to develop new products. No new products are developed until 2020, although the following expenditures were incurred:

Laboratory materials	$ 40,000
Research salaries	80,000
Overhead attributable to the research facility	30,000
R&E equipment placed into service (5-year MACRS recovery period)	100,000
Total	$250,000

a. What are Phoenix Corporation's deductions for R&E expenditures in 2019 and 2020 if the expensing method is elected?

b. How would your answer to Pan a change if the deferral and amortization method were elected and the amortization period were 60 months?