Required information [The following information applies to the questions displayed below.] Janson Pharmaceuticals incurred the following costs in 2021 related to a new cancer drug: The development costs were incurred after technological and commercial feasibility was established and after the future economic benefits were deemed probable. The project was successfully completed and the new drug was patented before the end of the 2021 fiscal year. Calculate the amount of research and development expense Janson should report in its 2021 income statement related to this roject. Assume that Janson prepares its financial statements according to International Financial Reporting Standards