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Candalibra Company incurred the following costs during the year ended December 3 1 , 2 0 2 2 : Laboratory research aimed at discovery of

Candalibra Company incurred the following costs during the year ended December31,2022:
Laboratory research aimed at discovery of new knowledge $280,000.
Costs of testing prototype and design modifications(economic viability not achieved) $55,000.
Quality control during commercial production, including routine testing of products $230,000.
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 2022 under U.S. GAAP?

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