Park Corporation incurs the following costs in 2023, its initial year of doing business:

Which of these expenditures are research and experimental expenditures for federal income tax purposes?

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Materials and supplies for research laboratory $ 80,000 Utilities and depreciation on research laboratory and equipment 40,000 Costs of acquiring another entity's patent for a new product 20,000 Market research salaries for surveys relative to proposed new products 60,000 Labor and supplies for quality control tests 50,000 Research costs subcontracted to a local university 35,000 Total $285,000