[ANSWERED] R&E Expenditures. Park Corporation incurs the following costs in the initial year of doing business:

R&E Expenditures. Park Corporation incurs the following
costs in the initial year of doing business:
Park’s controller states that all of these costs are
qualifying R&E expenditures and that the company policy is to expense such
amounts for tax purposes in the year they are incurred . Which of these
expenditures are deductible as R&E costs under Sec. 174?