Jackson Company incurred $900,000 of research and development costs in its laboratory to develop a new product. It spent $120,000 in legal fees for a patent granted on January 2, 2022. On July 31, 2022, Jackson paid $90,000 for legal fees in a successful defense of the patent. What is the total amount that should be debited to Patents through July 31, 2022?

Select one:

a. $900,000

b. $210,000

c. $1,110,000

d. $0