Lopez Corp. incurred $$840,000$ of research and development costs to develop a product for which a patent was granted on January $2,2023.$ Legal fees and other costs associated with the registration of the patent totaled $$160,000.$ On March $31,2026,$ Lopez paid $$350,000$ for legal fees in a successful defense of the patent. The total amount capitalized for the patent through March $31,2026$ should be

Question $27$ options:

a$)$

$1,000,000.$

b$)$

$$1,190,000.$

c$)$

$$1,350,000$