Park Corporation incurs the following costs in 2022, its initial year of doing business:
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
Which of these expenditures are research and experimental expenditures for federal income tax purposes?