Dover Inc. incurred the following costs during the year ended December 31, 2020: Laboratory research aimed at discovery of new knowledge $80,000 Design of new products involving new technology 29,000 Testing of new products 19,000 Construction of research and development facilities 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.