Question 2 2 pts As required under IFRS, Btown expenses research outlays when incurred. The following table provides an overview of Btown's research outlays (outlays occur evenly over the year): 2017 2018 2019 2020 2021 2022 Outlays 6.000 8,000 12,000 10.000 12,500 15.000 An analyst wants to adjust Btown's financial statements by capitalizing the company's research outlays and amortize them over 4.5 years. Btown's tax rate is 30%. What is the research asset that the analyst should record in the ending 2021 balance sheet