Jake Company received a patent on a new type of machine. The initial legal costs were $30,000 and the patent application costs were $5,000. R&D costs incurred to create the machine were $60,000. In the year in which Jake received the patent, $15,000 was spent in the successful defense of a patent infringement suit. Some of the costs should be capitalized and some of the costs should be expensed.

Required: Indicate below which amounts Jake Company should capitalize in connection with the patent by checking the appropriate box next to your answers.

NOTE: THIS IS A MULTIPLE ANSWER QUESTION WITH MORE THAN ONE ANSWER

		$15,000
		$60,000
		$5,000
		$30,000