Martin Inc The Total Amount to Be Classified and Expensed as Research

Multiple Choice

Martin Inc.incurred the following costs during the year ended December 31, 2007: $\begin{array} { l } \text { Laboratory research aimed at discovery of new knowledge}&\$180,000\\\text { Costs of testing prototype and design modifications}&45,000\\\text { Quality control during commercial production, including routine testing }&\\\text { of products}&270,000\\\text { Construction of research facilities having an estimated useful life of}&\\\text { 6 years but no alternative future use}&360,000\\\end{array}$
The total amount to be classified and expensed as research and development in 2007 is

A) $555,000.
B) $855,000.
C) $585,000.
D) $285,000.