On July 1, 2018, KOPIKO Company, a rising coffee company designed a new company logo to further boost their sales of the Greatest Coffee. To prevent others from copying its logo, they have applied for a trademark. The following expenditures were incurred in designing and registering the company's logo in 2018:

Purchased of Special equipment with no alternative useP750,000

Research salaries and fringe benefits of artists64,125

Materials used in designing88,500

Fees paid to the Trademark office9,370

Other documents required for application of Trademark17,625

Legal cost for application of Trademark47,625

KOPIKO Company elected to amortize the trademark for a period of ten years. Full year amortization is taken up in the year of acquisition. At January 1, 2020, KOPIKO Company paid 60,000 to successfully defend the trademark.

On January 3, 2021, KOPIKO Company determined that the remaining useful life of the trademark was five years.

Solve the ff.

Research and Development Expense

carrying value of the Trademark at December 31, 2019

accumulated amortization of the Trademark as of December 31, 2020

carrying value of the trademark at December 31, 2021