Zach developed a new machine for manufacturing cookies and had it patented. The following were incurred: Special equipment for developing the new machine Salaries and benefits of scientists 1,440,000 160,000 Cost of testing prototype 200,000 Legal fees for filing of patent 120,000 Fees paid to Intellectual Property Office 40,000 Other patent application requirements by the 32,000 IPO What amount is considered as research and development expense