A company incurred the following costs related to research and development (R&D) for the current year R&D salarios RD supplies consumed Equipment used in R&D projecto Payment for services to others for R&D projects Purchase of in-process R&D in a business acquisition $142,000 262,000 622,000 182,000 102,000 The equipment will be used in other projects Depreciation in the current year is $92,000. For what amount should the company report research and development expense