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Q--B&B Cancer Center of Dallas incurred the following costs during the year: Research and development costs $222,000 Patent 122,500 Trademark 27,500 Marketing costs 40,000 Purchase

Q--B&B Cancer Center of Dallas incurred the following costs during the year:

Research and development costs

$222,000

Patent

122,500

Trademark

27,500

Marketing costs

40,000

Purchase of MRI

162,750

How much of these costs should be capitalized?

  1. $574,750
  2. $264,750
  3. $312,750
  4. $150,000

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