en 35 ed Lopez Corp. incurred $420,000 of research costs to develop a product for which a patent was granted on January 2, 2010. Legal fees and other costs associated with registration of the patent totaled $80,000. On March 31, 2015, Lopez paid $130,000 for legal fees in a successful defense of the patent. The total amount capitalized for the patent through March 31, 2015 should be out of a. ag Question b. C. d. Select one: a. $550,000 b. $210,000 C. $650,000. d. $500,000 36 When a plant asset is acquired by issuance of ordinary shares, the cost of the plant asset is properly measured by the ut of question Select one: a stated value of the shares. b. book value of the shares. O c. fair value of the shares. d. par value of the shares