In $2018,$ CL corporation developed a new product that will be marketed in $2019.$ In connection with the development of this product, the following costs were incurred in $2019$:

research and development cost OMR $420,000$;

materials and supplies consumed OMR $60,000$; and

compensation paid to research consultants OMR $125,000.$

It is anticipated that these costs will be recovered in $2022.$

What is the amount of research and development costs th