Question: G incurred $ 1 3 , 9 0 0 , 0 0 0 in research and development costs to develop solar roof tiles. A patent

G incurred $13,900,000 in research and development costs to develop solar roof tiles. A patent was granted on January 2,20X1. G estimates a useful life of 4 years. Legal fees and other costs associated with patent registration totaled $810,000. Indirect costs associated with the patent registration were $120,000. On Mary 1,20X2, the company paid $1,550,000 for legal fees in a successful patent defense. The total amount capitalized to the patent account as of May 1,20X2 is

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