1. research and development costs of $245,700 were incurred during the year. 2. patent d was purchased on july 1 for $36,480. this patent has a useful life of 91/2 years. 3. as a result of reduced demands for certain products protected by patent b, a possible impairment of patent b’s value may have occurred at december 31, 2020. the controller for tones estimates the expected future cash flows from patent b will be as follows.