Metal Galore operates a small metal working business in Town. During the 2020 year of assessment, she developed a particular process for use in the process of a certain type of article that is manufactured by her business. In developing and perfecting this product, she incurred an expenditure amounting to 22 500. The Minister of Science and Technology approved this research and development that was carried out by Metal Galore . Furthermore, Metal Galore was granted a French patent for her invention on 30 September 2019. She then used the patent in her business operations. The legal costs incurred for her patent registration were 3 000. The patent confers protection for 20 years.

You are required to determine if the above expenditure is deductible in the determination of Metal Galore Taxable Income for the year of assessment 2020.