Zif Software is a firm with significant research and development expenses. In the most recent year, the firm had $100 million in research and development expenses. R&D expenses are amortizable over 5 years and the R& D expenses over the last 5 years are as follows: |Year IR&D expenses 15 ($50 million 14 1$ 60 million 13 $70 million [2]$80 million [1 ]$90 million Current year 19100 million Assuming a linear amortization schedule (over 5 years), estimate: , the value of the research asset. b, the amount of R&D amortization this year. c. the adjustment to operatino income