On January 1, 20x1, Whitman Co. purchased a patent from Donovan Corporation to be used in its routine production. Whitman paid $320,000 and estimates the patent's economic life to be 8 years. On October 1, 20x1, Whitman purchased a machine which can be used in a variety of its research and development activities for its entire useful life. The machine costs $140,000, has an expected useful life of 10 years, and an estimated salvage value of $20,000. Also on June 25 1, 20x1, Whitman paid Lehmann Laboratories $59,000 for research and development work performed by Lehmann under contract for Whitman. Assume use of straight-line amortization and depreciation wherever appropriate and that there are no other transactions related to the above events in 20x1. The amounts to be reported by Whitman on the income statement for the year ended December 31, 20x1 for depreciation expense, R&D expense and amortization expense, respectively, will be:

a. 3,000; 59,000; 40,000

b. 0; 62,000; 40,000

c. 3,000; 62,000; 0

d. 0; 51,000; 40,000