Fine Food, Inc. incurred the following costs in $2022$:

What amount should Fine Foods report as research and development costs in its income statement for the year ended December $31,2022?$

$$Research and development services performed by Kay Corp. for Fine Foods

$$$$150,000$

$$Testing for evaluation of new products$$

$125,000$

$$Seasonal or other periodic design changes to existing products$$

$185,000$

$$Significant modification to the formulation of a product$$

$160,000$

$$Laboratory research aimed at discovery of new knowledge$$

$185,000$

$$

$$805,000$

$$120,000$

$$620,000$

$$645,000$

$$655,000$