1. Pfeiffer plc reports under IFRS. During fiscal year 2017, it spent 10 million in cash on research and development. Out of these 10 million, 3 million were spent researching a new drug, whose technological and commercial feasibility has not yet been established. The remaining 7 million were development costs, relating to another drug for which technological and commercial feasibility has been established. During 2017, Pfeiffer plc also recorded an amortization expense of 20 million (related to previously capitalized R&D costs). What was the total amount of expenses related to the firms research and development activities during fiscal year 2017?
   1. 10 million
   2. 20 million
   3. 23 million
   4. 27 million
   5. 30 million