During 2019, Leron Co. incurred the following costs:

Research & Dev. services performed by Berk Corp. for Leron ... $ 655,000

Modification of the formulation of a process ....................................... 460,000

Costs of marketing research for new product ...................................... 425,000

Testing in search for process alternatives .............................................. 530,000

In Leron's 2019 income statement, research and development expense should be