Wildhorse Corporation incurred the following costs in 2021: Acquisition of R&D equipment with a useful life of 4 years in R&D projects Start-up costs incurred when opening a new plant Advertising expense to introduce a new product Engineering costs incurred to advance a product to full production stage $980000 149000 880000 771000 What amount should Wildhorse report as research & development expense in 2021? O $1238000 O $1900000 O $1016000 O $1751000