Marigold Inc. incurred the following costs during the year ended December $31,2021$:

Laboratory research aimed at discovery of new knowledge

Costs of testing prototype and design modifications

Quality control during commercial production, including routine testing of products

On December $31,2021,$ purchase of research facilities having an estimated useful life of $20$ years with alternative

future use in other research & development projects

The total amount to be classified and expensed as research and development in $2021$ is

$$5025500.$

$$5501500.$

$$12384500.$

$$4785000.$