DBA Company incurred the following costs during the year ended December 31, 2015: Laboratory research aimed at discovery of new knowledge $230,000 Costs of testing prototype and design modifications 75,000 Quality control during commercial production, including routine testing Of products 270,000 Construction of research facilities having an estimated useful life of 6 years but no alternative future use 360,000 What is the total amount to be classified and expensed as research and development in 2015 display your calculation in detail