Holly Company incurred research and development costs in Year $1$ as follows:

$($Click the icon to view the research and development costs.$)$

The total research and development expense in Holly $\text{'}$s Year $1$ income statement under U$.$S$.$ GAAP should be:

A$.$ $$930,000$

B$.$ $$870,000$

C$.$ $$530,000$

D$.$ $$470,000$