Sunshine Corporation, incurred the following costs during the year ended December 31, 2020: 200,000 45,000 Laboratory research aimed at discovery of new knowledge Costs of testing prototype and design modifications (economic viability not achieved) Quality control during commercial production, including routine testing of products 270,000 Construction of research facilities having an estimated useful life of 6 years but no alternative future use 360,000 The total amount to be classified and expensed as research and development in 2020 is Select one: The total amount to be classified and expensed as research and development in 2020 is Select one: a. 875,000 O b. 515,000 C. 605,000 O d. 315,000