Current Attempt in Progress Carla Vista Corp. incurred the following costs during 2023 in connection with its research and development phase activities: Cost of equipment acquired for use in research and development projects over the next 5 years (straight-line depreciation used) Materials consumed in research projects Materials consumed in the development of a product committed for manufacturing in the first quarter of 2024 Consulting fees paid in the last quarter of 2023 to outsiders for research and development projects, including $4,500 for advice relate Personnel costs for research and development projects Indirect costs reasonably allocated to research and development projects General borrowing costs on the company's line of credit Training costs for a new customer service software program (a) Calculate the amount to be reported as research and development expense by Carla Vista on its income statement for 2023. Assume the equipment is purchased at the beginning of the year. Assume the company follows IFRS for financial reporting purposes. Amount to be reported as research and development expense $ Current Attempt in Progress Carla Vista Corp. incurred the following costs during 2023 in connection with its research and development phase activities: elopment projects over the next 5 years (straight-line depreciation used) $252,000 61,300 mmitted for manufacturing in the first quarter of 2024 32,800 lers for research and development projects, including $4,500 for advice related to the $32,800 of materials used above 85,700 109,900 lopment projects 27,700 12,300 ram 17,600 (a) Calculate the amount to be reported as research and development expense by Carla Vista on its income statement for 2023. Assume the equipment is purchased at the beginning of the year. Assume the company follows IFRS for financial reporting purposes. Amount to be reported as research and development expense