During 2020, Desert Company's Medical Device Subsidiary incurred the following costs: $371,000 $251,000 $467,000 Laboratory research aimed at discovery of new technology Seasonal or other periodic design changes to existing products Legal fees associated with patent applications Consulting fees paid to outsiders for R&D projects Materials purchased for R&D projects to begin in 2021 $180,000 $61,000 In Desert's 2020 Income Statement, what is the amount reported for Research & Development Expense