Assoria Co had $$20$ million of capitalised development expenditure at cost brought forward at $1$ October $20$X$7$ in respect of products currently in production and a new project began on the same date. The research stage of the new project lasted until $31$ December $20$X$7$ and incurred $$1\mathrm{.}4$ million of costs. From that date the project incurred development costs of $$800,000$ per month. On $1$ April $20$X$8$ the directors of Assoria Co became confident that the project would be successful and yield a profit well in excess of costs. The project was still in development at $30$ September $20$X$8.$ Capitalised development expenditure is amortised at $20\%$ per annum using the straight$-$line method. What amount will be charged to profit or loss for the year ended $30$ September $20$X$8$ in respect of research and development costs?

A$.$$$8,280,000$

B$.$$$6,880,000$

C$.$ $$7,800,000$

D$.$ $$3,800,000$