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Hamed Industries had one patent recorded on its books as of 1 January 2017. This patent had a book value of OMR 250,000. The remaining useful life of the patent was 8 years. During 2017, the organization incurred research and development cost of OMR 102,000 and brought a patent infringement suit against a competitor. On November 15, 2017, Hamed Industries received some positive news that the patent was valid and that its competitor could not use the process Hamed Industries had patented. To defend the patent the organization has incurred a cost of OMR 80,000. a. Calculate the total depreciation cost incurred for the year ending 31" December 2017 assuming monthly amortization of patents? (12 Marks) b. Compute the netbook value for the above intangible asset as at 31" December 2017? ( 4 Marks) c. Define research and development cost? Explain where the expense of OMR 102,000 should be recorded? (5 Marks) d. Discuss why Intangible assets are recorded as long term Non-Current Asset? (4 Marks) (Total 25 Marks)