During 2007, Leon Co In Leon's 2007 Income Statement, Research and Development Expense Should

Multiple Choice

During 2007, Leon Co.incurred the following costs: $\begin{array}{ll}\text { Testing in search for process alternatives } & 350,000 \\\text { Costs of marketing research for new product } & 250,000 \\\text { Modification of the formulation of a process } & 510,000 \\\text { Research and development services performed by Beck Corp. for Leon } & 325,000\end{array}$ In Leon's 2007 income statement, research and development expense should be

A) $510,000.
B) $835,000.
C) $1,185,000.
D) $1,435,000.