arch ent -2) BE7-5 West Coast Growers incurs the following costs during the year related to the creation of a new disease-resistant tomato plant. Salaries for R&D Depreciation on R&D facilities and equipment Utilities incurred for the R&D facilities Patent filing and related legal costs Payment to another company for part of the development work $540,000 145,000 7,000 27,000 13,000 What amount should West Coast Growers report as research and development (R&D) expense in its income statement