Lopez Corp. incurred $226,272 of research and development costs to develop a product for which a patent was granted on January 2, year 1. Legal fees and other costs associated with registration of the patent totaled $2,285. On March 31, year 4, Lopez paid $11,946 for legal fees in a successful defense of the patent. The total amount capitalized for the patent through March 31, year 4 should be (this is not asking for the balance in the patent account so do not deduct amortization).