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16 3.57 points eBook Print References Maltese Laboratories incurred the following research and developments costs related to its pharmaceutical business: Internal projects (salaries, supplies, overhead for R&D facilities) Payment to acquire R&D from a third party related to a specific project Costs of an R&D project to-be sold under contract to Libo Pharmacy, a third party. In-process R&D associated with the acquisition of Curaties, an independent research company. $636,000 Research and development expense 76,600 83,600 151,200 What amount should Maltese report as research and development expense in its income statement