Carla Vista Co. incurred $820000 of research and development costs in its laboratory to develop a new product. It spent $156000 in legal fees for a patent granted on January 2, 2022. On July 31, 2022, Carla Vista paid $89000 for legal fees in a successful defense of the patent. What is the total amount that should be debited to Patents through July 31, 2022? O $820000 O $0. O $1065000 O $245000