Colonel Co. purchased two machines for 250,000 each on January 2, 2012. The machines were put into use immediately. Machine A has a useful life of five years and can only be used in one research project. MachineB will be used for two years on a research and development project and then used by the production division for an additional eight years. Colonel uses straight line method of depreciation. What amount should Colonel include in 2012 research and development expense?