Zif Software is a firm with significant research and development expenses. In the most recent year, the firm had $100 million in R&D expenses. R&D expenses are amortizable over five years, and over the past five years they are:

Year	R&D Expenses
-5	50 million
-4	60 million
-3	70 million
-2	80 million
-1	90 million

Current year $100 million Assuming a linear amortization schedule (over five years), estimate:

a. The value of the research asset.

b. The amount of R&D amortization this year.

c. The adjustment to operating income.