West Coast Growers incurs the following costs during the year related to the creation of a new disease-resistant tomato plant Salaries for R&D Depreciation on R&D facilities and equipment Utilities incurred for the R&D facilities Patent filing and related legal costs Payment to another company for part of the development work $450,000 136,000 6,100 22,500 11,200 What amount should West Coast Growers report as research and development (R&D) expense in its income statement? Total research and development expense $ 0