Adamstown Limited was involved in a highly successful plastics manufacturing business. It commenced a project to design a more efficient extrusion system for its plastic pipes. The following outlays occurred:August: research plant $90 000;September: researcher salaries $30 000;October: research materials $30 000;November: re-development of the extrusion plant $250 000;December: final adjustments to the extrusion plant $25 000.The amount to be expensed by Bankstown Limited at the end of the financial year, 31 December, is: $60 000 $150 000 $160 000 $400 000