The Taken Company acquired several small companies at the end of 2020 and based on the acquisitions, reported the following Intangibles in its December 31, 2020 balance sheet.

Patent

P 600,000

Copyright

1,200,000

Tradename

1,050,000

Computer Software

300,000

Franchise

480,000

Goodwill

2,700,000

Additional Information:

1. The Patent which had a remaining life of 15 years, was purchased from FAC for P 600,000. The company estimates that the patent will be useful in generating the company's cash flow over ten-year period. The patent was carried in FAC's accounting record at the net book value of P 800,000 when it sold the same to Taken.
2. The company was to generate approximately P 1.5M in 2021 from distribution of the copyright protected materials. Moreover, the company estimates that P 3.5M will be further generated from the copyrighted materials.
3. The company expects to use the tradename for the foreseeable future.
4. The accountant knows that the computer software is used in the company's 240 sales offices. The company has replaced the software in its 100 offices in 2021 and expects to replace the software in 80 more offices in 2022 and the remainder in 2023.
5. The franchise was purchased from IC Company. In addition, 5% of the revenue from the franchise will be paid to IC. Revenues from the franchise in 2021 was P2.5 Million. Taken estimates 10 years as the useful life of the franchise will take full year depreciation at the date of purchase.
6. The company incurred research and development cost in 2021as follows:

Materials

P 42,000

Equipment, 4 year useful life

100,000

Personnel

189,000

Indirect Cost

102,000

The company will be recouped by December 31, 2024. The materials and equipment purchased have no alternative use.

A. What is the total research and development expense in 2021?

B.What is the amortization expense on the Patent and Copyright combined in 2021?

C.What is the total expense related to Franchise and computer software combined in 2021?