This question: 1 point(s) possible Submit quiz 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 the remaining four were considered unsuccessful. The cost of the product that was successfully patented included 530,000 in research costs and $40,000 in development costs. Under IFRS how much of the $300,000 should be recognized as an expense? OA. 5300 000 OB. 5270.000 O C. S260 000 OD. 5230,000