Pharoah Corp. incurred $880000 of research and development costs to develop a product for which a patent was granted on January 2, 2018. Legal fees and other costs associated with registration of the patent totaled $164000. On March 31, 2021, Pharoah paid $370000 for legal fees in a successful defense of the patent. The total amount capitalized for the patent through March 31, 2021 should be $1044000. $1414000. $534000. $1250000.