Zif Software is a firm with significant research and dev

Zif Software is a firm with significant research and development expenses. In the most recent year, the firm had $100 million in research and development expenses. R&D expenses are amortizable over 5 years and the R& D expenses over the last 5 years are as follows:

Year	R&D expenses
-5	$ 50 million
-4	$ 60 million
-3	$ 70 million
-2	$ 80 million
-1	$ 90 million
Current year	$ 100 million

Assuming a linear amortization schedule (over 5 years), estimate

a. the value of the research asset.

b. the amount of R&D amortization this year.

c. the adjustment to operating income.