Let $f:M to mathbb{R}$ be a Morse-Bott function on a compact smooth finite dimensional manifold $M$. The polynomial Morse inequalities and an explicit perturbation of $f$ defined using Morse functions $f_j$ on the critical submanifolds $C_j$ of $f$ s
how immediately that $MB_t(f) = P_t(M) + (1+t)R(t)$, where $MB_t(f)$ is the Morse-Bott polynomial of $f$ and $P_t(M)$ is the Poincare polynomial of $M$. We prove that $R(t)$ is a polynomial with nonnegative integer coefficients by showing that the number of gradient flow lines of the perturbation of $f$ between two critical points $p,q in C_j$ coincides with the number of gradient flow lines between $p$ and $q$ of the Morse function $f_j$. This leads to a relationship between the kernels of the Morse-Smale-Witten boundary operators associated to the Morse functions $f_j$ and the perturbation of $f$. This method works when $M$ and all the critical submanifolds are oriented or when $mathbb{Z}_2$ coefficients are used.
