Candalibra Company incurred the following costs during the year ended December 31, 2022 : Laboratory research aimed at discovery of new knowledge Costs of testing prototype and design modifications (economic viability not achieved) $290,00045,000230,000430,000 Qualitycontrolduringcommercialproduction,includingroutinetestingofproducts Constructionofresearchfacilitieshavinganestimatedusefullifeof12yearsbutnoalternativefutureuse What is the total amount to be classified and expensed as research and development in 2022 under U.S. GAAP? A. $995,000 B. $765,000 C. $275,000