Courage Company incurred the following costs in the current year:

R and D equipment with useful life of four years

in various R and D projects 1 800 000

Start up costs incurred when opening a new product 4 200 000

Advertising expense to introduce a new product. 2 100 000

Engineering costs incurred to advance a product to full

production stage but economic viability is not yet achieved 1 200 000

What amount should be recorded as research and development expense?