Hall Co. incurred research and development costs in 2021 as follows:

Legal fees to acquire patent $100,000 Material used in R&D projects 200,000 Equipment that will have alternative future use 3,000,000 Depreciation on above equipment 300,000 Salary costs for R&D projects 250,000 Consulting fee paid to others for R&D projects 150,000 Indirect costs (overhead) allocated to R&D projects 150,000 Total Costs 4,225,000 a. What is the amount of research and development costs charged to Hall's 2021 income statement?

b. What amount should be capitalized to the patent?

c. The patent has a useful life of 10 years and was place in service on November 20, 2021. How much amortization should be in Hall's 2021 income statement?