Rooney Company incurred $420,000 of research and development cost in its laboratory to develop a patent granted on January 1. 2019. On July 31, 2019, Rooney paid $63,000 for legal fees in a successful defense of the patent. The total amount debited to Patents through July 31, 2019, should be Seleccione una 0 a $63,000 b. $420,000 c. $483,000 d. $357.000