Loazia Inc. incurred the following costs during the year ended December 31, 2021: Laboratory research aimed at discovery of new knowledge $270000 Costs of testing prototype and design modifications 75000 Quality control during commercial production, including routine testing 270000 of products Construction of research facilities having an estimated useful life of 6 years but no alternative future use 360000 The total amount to be classified and expensed as research and development in 2021 is $705000. $405000. $675000. $975000.