Current Attempt in Progress Dover Inc. incurred the following costs during the year ended December 31, 2020: Laboratory research aimed at discovery of new knowledge Design of new products involving new technology Testing of new products Construction of research and development facilities $80.000 29,000 19,000 120,000 Assuming the 6 specific conditions have been demonstrated, the total amount to be classified as development costs (either deferred or capitalized) in 2020 is $48,000. $80,000. $109,000. $200,000