Candalibra Company incurred the following costs during the year ended December 31, 2017:

Laboratory research aimed at discovery of new knowledge	$300,000
Costs of testing prototype and design modifications (economic viability not achieved)	65,000
Quality control during commercial production, including routine testing of products	220,000
Construction of research facilities having an estimated useful life of 12 years but no alternative future use	410,000

What is the total amount to be classified and expensed as research and development in 2017?

A) $285,000

B) $685,000

C) $775,000

D) $995,000