Racine Co. incurred the following costs during 2020 in the development and production of a new product: $ 30,000 in legal fees to obtain a patent $237,500 in the design, construction, and testing of a preproduction prototype and model $280,000 in engineering activity required to advance the design of the product to the point that it was ready for manufacture $ 35,000 in trouble-shooting in connection with breakdowns during commercial production How much should be included in R&D expense for 2020? None of these are correct $280,000 O $517,500 $237.500 $582,500