In $2024,$ Space Technology Company modified its model Z$2$ satellite to incorporate a new communication device. The company made the following expenditures:

$\backslash$table$[[\backslash$table$[[2],[$points$]],\backslash$table$[[$Basic research to develop the technology$],[$Engineering design work$],[$Development of a prototype device$],[$Acquisition of equipment$],[$Testing and modification of the prototype$],[$Legal and other fees for patent application on the new communication system$]],\backslash$table$[[$$$2,200,000$