Tarvelle carried out three internal projects. For project A, it could not distinguish the research phase from the development phase; expenditure amounts to 90,000. Project B, a basic research project, cost 30,000. Project C has met all the development criteria since the start of the year; its expenditure of 70,000 was capitalised. What amount of R&D recognised as an expense must be disclosed?
- Project A (phases not distinguished)
- 90,000
- Project B (research)
- 30,000
- Project C (development capitalised)
- 70,000