I don't understand why it is still marked as incorrect. please help, and explain how you got the answer. (Part B, 2023 Deduction)

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.: The new product will be introduced for sale beginning in April 2024. If an amount is zero, enter " 0 ". Calculate the monthly expense to the nearest dollar and use in subsequent computations. a. Determine Blue Corporation's research and experimental expenditures for 2022 and 2023. Feedback Check My Work Section 174 covers the treatment of research and experimental expenditures. The Regulations define research and experimental expenditures as follows: all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing or inspection of materials or products for quality control or those for efficiency surveys, management studies, consumer surveys, advertising, or promotions. b. Determine Blue Corporation's deduction for research and experimental expenditures for 2022 and 2023. 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.: The new product will be introduced for sale beginning in April 2024. If an amount is zero, enter " 0 ". Calculate the monthly expense to the nearest dollar and use in subsequent computations. a. Determine Blue Corporation's research and experimental expenditures for 2022 and 2023. Feedback Check My Work Section 174 covers the treatment of research and experimental expenditures. The Regulations define research and experimental expenditures as follows: all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing or inspection of materials or products for quality control or those for efficiency surveys, management studies, consumer surveys, advertising, or promotions. b. Determine Blue Corporation's deduction for research and experimental expenditures for 2022 and 2023