On January 1, 2019, Williams Company filed for a patent relating to the creation of a machine. The following expenses occurred to create, file, and defend the approved pa Application costs $ 7,000 Research and Development costs $ 50,000 Successful defense of infringement costs $ 23,000 Unsuccessful defense of infringement costs $ 20,000 What amount of the costs associated with the patent should be capitalized by William $30,000 $43,000 O $50,000 $100,000 None of the above