Virtual Co$.$ incurred research and development costs in $2023$ as follows:

Materials used in research and development projects $-$ $$450,000$

Equipment acquired that will have alternate future uses in future research and development projects $-$ $$3,000,000$

Depreciation for $2023$ on above equipment $-$ $$300,000$

Personnel costs of persons involved in research and development projects $-$ $$750,000$

Consulting fees paid to outsiders for research and development projects $-$ $$300,000$

Indirect costs reasonably allocable to research and development projects $-$ $$225,000$

Total: $$5,025,000$

Assume economic viability has not been achieved.

What amount of research and development costs should be charged to Virtual$$s $2023$ income statement?