During the Year, Green, Inc Green's Qualifying Research Expenditures for the Year Are:
A) $60,000

During the year, Green, Inc., incurs the following research expenditure. $\begin{array}{llr} \text { In-house wages, supplies, computer time } &\$60,000\\ \text {Paid to Blue Foundation for research } &30,000\\\end{array}$

Green's qualifying research expenditures for the year are:

A) $60,000.
B) $75,000.
C) $79,500.
D) $90,000.