Maltese Laboratories incurred the following research and developments costs related to its pharmaceutical business $645,000 77,500 84,500 153,000 Internal projects (salaries, supplies, overhead for R&D facilities) Payment to acquire R&D from a third party related to a specific project Costs of an R&D project to be sold under contract to Libo Pharmacy, a third party In-process R&D associated with the acquisition of Curatics, an independent reserch company. What amount should Maltese report as research and development expense in its income statement? search and development expense