Santayana Company incurred $560,000 of research costs in its laboratory to develop a patent granted on January 1, 2021. On July 31, 2021, Santayana paid $84,000 for legal fees in a successful defense of the patent. The total amount debited to Patents through July 31, 2021, should be: a. $644,000 b. $476,000 C. $84,000 d. $560,000