Jonah Inc. incurred $300,000 of R&E expense in 2021 to develop a new process for packing and shipping products to customers. The process was adopted in November 2021. Although Jonah Inc. has applied for a patent, they have not yet received it and so the useful life of the R&E is indeterminable.

If Jonah chooses to capitalize and amortize R&E expenses and then receives a patent on January 1, 2022, how much R&E remains to be added to the patent’s adjusted tax basis?