The Windy River Automotive Corporation makes automobiles and related technologies. During the 2023 tax year they spent $400,000 on research and development and came up with a brand-new idea for automobiles to come with global positioning tags. This will help family members track one another's movements while they are on the road, decreasing the need to contact someone while they are driving. The same year, Windy River Automotive Corporation spent $100,000 to improve the design of their 2023 model sports utility vehicle, making the front end more visually appealing than the prior year's version. What amount of the qualified research and development expenses qualify for the Credit For Increasing Research Activities (Research Credit)? A. $0 B. $100,000 C. $400,000 D. $500,000