Green Tech Inc. incurred $$12,900,000$ in research and development costs to develop solar roof tiles. A patent was granted on January

$2,20$X$1.$ Green Tech estimates a useful life of $5$ years. Legal fees and other costs associated with patent registration totaled $$610,000.$

Indirect costs associated with the patent registration were $$120,000.$ On Mary $1,20$X$2,$ the company paid $$1,350,000$ for legal fees in

a successful patent defense. The total amount capitalized to the patent account as of May $1,20$X$2$ is

$$2,080,000.$

$$13,510,000.$

$$1,960,000.$

$$14,980,000.$