Dover Inc Incurred the Following Costs During the Year Ended December

Multiple Choice

Dover Inc. incurred the following costs during the year ended December 31, 2020: Laboratory research aimed at discovery of new knowledge............ $\$ 80,000$
Dexign of new products involving new technology.......................... $2 9,000$
Teting of new products.....................................................................19,000
Construction of research and development facilitie........................120,000
Assuming the Gspecific conditions have been demonstrated, the total amount to be classifiedas development costs (either deferred or capitalized) in $2020$ is

A) $ 48,000.
B) $ 80,000.
C) $ 109,000.
D) $ 200,000.