Candalibra Company Incurred the Following Costs During the Year Ended

Candalibra Company incurred the following costs during the year ended December 31, 2018: $$\begin{array} { | l | l | } \hline \text { Laboratory research aimed at discovery of new knowledge } & \$ 300,000 \\\hline \begin{array} { l } \text { Costs of testing prototype and design modifications (economic } \\\text { viability not achieved) }\end{array} & 55,000 \\\hline \begin{array} { l } \text { Quality control during commercial production, including routine } \\\text { testing of products }\end{array} & 210,000 \\\hline \begin{array} { l } \text { Construction of research facilities having an estimated useful life of } \\12 \text { years but no alternative future use }\end{array} & 440,000 \\\hline\end{array}$$
What is the total amount to be classified and expensed as research and development in 2018 under U.S. GAAP?

A) $265,000
B) $565,000
C) $795,000
D) $1,005,000