(i) In 2024, Starsearch Corporation began work on three research and development projects. One of the projects was completed and commercial production of the developed product began in December. The company's fiscal year-end is December 31 . All of the following 2024 expenditures were included in the R&D expense account: Salaries and wages for: Lab research Design and construction of preproduction prototype Quality control during commercial production Materials and supplies consumed for: Lab research Construction of preproduction prototype Purchase of equipment Patent filing and legal fees for completed project Payments to others for research Total [$300","000],[160","000],[20","000],[60","000],[30","000],[600","000],[40","000],[120","000