Which of these expenditures are deductible as R&E costs under Sec. 174 and how much is the amount deduction?

Materials and supplies for research - 80,000

Utilities and depreciation on research laboratory and equipment - 40,000

Costs of acquiring another entity's patent for a new product - 20,000

Market research salaries for surveys - 60,000

Labor and supplies for quality control tests - 50,000

Research costs subcontracted to a local university - 35,000

Total - 285,000