Please help me calculate research and development expense. Also was not 42,000.

Identifying Research and Development Costs Diaz Company incurred the following costs during the year 2020. 1. Salaries expense related to design for a trademark with an indefinite estimated life $3,600 2. Materials used for research and development projects for the current year 6,000 3. Fees paid to external consultants related to research and development projects 18,000 4. Trouble-shooting in connection with breakdowns during production 10.800 5. Design of tooling involving new technology 5,400 6. Cost of equipment (purchased January 2019) that will have alternative uses over 5 years 48,000 7. Salaries expense related to updates to an existing product 24,000 8. Allocation of rent expense for a facility partially used for research and development activities 9,000 9. Routine testing of product during commercial production 16,800 Determine the amount of research and development costs that would be disclosed in the financial statements of Diaz company for the year 2020. Note: Round your answer to the nearest whole dollar. Research and development expense $ 74.000 x