In 2020. Peterson Corporation incurred research costs as follows: $60,000 Materials and supplies Personnel Indirect costs-allocated 65,000 80,000 $205,000 These costs relate to a product that Peterson expects to market in 2021. It is estimated that these costs will be recouped by December 31, 2023. How much of these costs could be capitalized in 2020? o $205,000 $125,000 $80,000 $0