Question · Research and development expenditure recognised as an expense

In 20X1, Ardoval expensed 50,000 of development expenditure on a medical device. In 20X2, it incurs 35,000 of research on another device and 20,000 of development on the medical device before the capitalisation criteria are demonstrated in March 20X2. Management proposes to reinstate the 50,000 of 20X1 as an asset. What amount of R&D recognised as an expense does Ardoval disclose for 20X2?