how much should be recognized as research and development expense?

FROBLEMT? In 2023, DEF Conipany incurred the following expenditure? \begin{tabular}{lr} Peinarch and Deveiopment services performiod by GAI Conpany for DEEF Company & 45,000,000 \\ Research and Development services performed by DEF Comspany to GHI Company & 7,500,000 \\ Expenditares for the formulation of an altemative proeens & 4,500,000 \\ Bullding to be used for research activities, with usefal life of 10 years & 15,000,000 \\ Design of tools, jigs and molds & 750,000 \\ \hline \end{tabular} Prototype testing 14. How mich should be rocognized as Research and Development expense