2. Lopez Corp. incurred $420,000 of research costs to develop a product for which a patent was granted on January 2, 2019. Legal fees and other costs associated with registration of the patent totaled $80,000. On March 31, 2019, Lopez paid $130,000 for legal fees in a successful defense of the patent. The total amount capitalized for the patent through March 31, 2019 should be a. So b. $80,000 c. $130,000 d. $210,000 e. $630,000