Why isn't the costs of adapting the new monitor for the specific needs of a customer included on the Income Statement? It sure sounds like Development and Research to me!

Maxtor Technology incurred the following costs during the year related to the creation of a new type of personal computer monitor: Salaries Depreciation on R&D facilities and equipment Utilities and other direct costs incurred for the R&D facilities Patent filing and related legal costs Payment to another company for performing a portion of the development work Costs of adapting the new monitor for the specific needs of a customer $220,000 125,000 66,000 22,000 120,000 80.000 What amount should Maxtor report as research and development expense in its income statement