Brief Exercise 10-23 (Algo) Research and development; various types [LO10-8] Maltese Laboratories incurred the following research and development costs related to its pharmaceutical business: Internal projects (salaries, supplies, overhead for R\&D facilities) Payment to acquire R\&D from a third party related to a specific project Costs of an R\&D project to be sold under contract to Libo Pharmacy, a third party In-process R\&D associated with the acquisition of Curatics, an independent research company. What amount should Maltese report as research and development expense in its income statement