During 20X1, a company has invested in three R&D projects aimed to facilitate the launch of new products in the future. The three projects are technically feasible, but only for the first two ones, their commercial viability has already been demonstrated. The company expects to do the same for project 3 over the next year.

The information on the incurred expenses in 20X1 is, as follows:

Project 1: Research expenses: 50.000 ; Development expenses: 80.000

Project 2: Research expenses: 40.000 ; Development expenses: 110.000

Project 3: Research expenses: 15.000 ; Development expenses: 20.000 .

If the company applies IAS 38, what would be the amount of capitalized expenses in 20X1?

Select one:

a. I want to leave this question blank

b. 190,000

c. 315,000

d. 210,000

e. 280,000