can someone please help me identify if each is capitalize or expense?

1 Capitalize or Expense? Cost $ 384,000 87,600 42.000 59,500 Date Activity 2011-2012 Research conducted to develop precipitator 6 Jan, 2013 Design and construction of a prototype 7 March 2013 Testing of models 3 Jan. 2014 Fees paid engineers and lawyers to prepare patent application: patent granted June 30, 2014 Nov. 2015 Engineering activity necessary to advance the design of the precipitator to the manufacturing stage 2 Dec, 2016 Legal fees paid to successfully defend precipitator patent April 2017 Research aimed at modifying the design of the patented precipitator July 2021 Legal fees paid in unsuccessful patent infringement suit against 81,500 42,000 43,000 congr 34.000