Current Attempt in Progress

Cullumber Corp. incurred $$850000$ of research and development costs to develop a product for which a patent was granted on

January $2,2023.$ Legal fees and other costs associated with the registration of the patent totaled $$161000.$ On March $31,2026,$

Cullumber paid $$355000$ for legal fees in a successful defense of the patent. The total amount capitalized for the patent through

March $31,2026$ should be

$$516000.$

$$1205000.$

$$1011000.$

$$1366000.$