Sheridan Corp. incurred $$170000$ of basic research and $$38600$ of development costs to develop a product for which a patent was

granted on January $2,2018.$ Legal fees and other costs associated with registration of the patent totalled $$52900.$ On March $31,2023,$

Sheridan paid $$76700$ for legal fees in a successful defence of the patent. The total amount capitalized for the patent through March

$31,2023$ should be

$$129600.$

$$338200.$

$$299600.$

$$168200.$