Hi$-$Tech Corp. spent$$ $$300,000$ on research and development to generate new product lines. Only one of the five product lines resulted in a patented$$ item, and the remaining four were considered unsuccessful. Under U$.$S$.$ GAAP, how much of the$$ $$300,000$ should be recognized as an$$ expense?

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Part $1$

A$.$

$$$$60,000$

B$.$

$$$$0$

C$.$

$$$$300,000$

D$.$

$$$$240,000$