31. Kutztown Corporation has the following Research and Expenditure expenses incurred in 2023 for project that began in December of 2024 .. - Advertising - $3,500 - Depreciation on equipment related $10,000 - Materials - $7,500 - Salaries - US 20,000, Foreign $25,000 What is the total amount of amortization that can be taken in 2023 ? a) $4,933 b) $0 c) $822 d) $6,600