Over the past 10 years, the Dharma Initiative has been investing substantially in R&D dedicated to understanding meteorology, psychology, parapsychology, zoology, and electromagnetism. Their FY 2020 Income Statement, and their R&D expenditures are below. The market value of Debt is $10,035.3 and the current share price is $48.15.

R&D Expenses 2020 335.4 2019 624.7 2018 190.8 2017 111.6 2016 30.2 2015 1,452.4 2014 902.2 2013 100.9 2012 45.8 2011 27.9 2010 79.6

a. Calculate the amortized portion of R&D, if the amortization period is 8 years. b. Calculate the unamortized portion of R&D, if the amortization period is 8 years.