In 2025, Carla Vista Corporation incurred research and development costs as follows: Materials and equipment $164500 Personnel 173000 Indirect costs 205000 $542500 These costs relate to a product that will be marketed in 2026. It is estimated that these costs will be recouped by December 31, 2028. The equipment has no alternative future use. What is the amount of research and development costs that should be expensed in 2025? O $378000 $0 O $369500 O $542500