Cullumber Corporation Acquisition of R&D equipment with a useful life of 4 years in R&D projects $580000 Start-up costs incurred when opening a new 129000 plant Advertising expense to introduce a new product 480000 Engineering costs incurred to advance a product to full production stage 391000 What amount should Cullumber report as research & development expense in 2021? O $536000 O $1100000 O $798000 5971000