2 points Bethany incurred $20,000 in research and experimental costs for developing a specialized product during July of year 1.

Bethany incurred $20,000 in research and experimental costs for developing a specialized product during July of year 1. Bethany went through a lot of trouble and spent $10,000 in legal fees to receive a patent for the product in August of year 3. Assuming that Bethany decided to expense the research and experimental costs, what would the amount deductible for Year 1?