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A company incurred €420,000 of research costs to develop a product for which a patent was granted on January 2, 2017. Legal fees and other costs associated with registration of the patent totaled €80,000. On March 31, 2022, the company paid €130,000 for legal fees in a successful defense of the patent. The total amount capitalized for the patent through March 31, 2022 should be• a. €500,000.• b. €650,000.O c. €550,000.• d. €210,000.
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