(Accounting for R&D Costs) Margaret Avery Company from time to time embarks research program when a special project seems to offer possibilities-In 2021, the company expands .000 on a research project, but by the end of 2021 it is impossible to determine whether any benefit a derived from it. The Project is completed in 2022. and a successful patent is obtained. The development costs to mElmplete the project are 110,000 (36,000 of these costs were incurred after achieving economic Viability). Additional administrative and legal expenses incurred in obtaining patent number 472-1001-84 in 2022 total 24,000. The patent has an expected useful life of 5 years. Record these COSES in journal entry form. Also, record patent amortization (full year) in 2022. Additional engineering and consulting costs incurred in 2023 required to advance the design of a PFOGUCt to the manufacturing stage total 60,000. These costs enhance the design of the product COnsiderably, but it is highly uncertain if there will be a market for the new version of the product (it has not achieved economic viability). Discuss the proper accounting treatment for this cost