160+ (500-400)+260
The accumulated research expenditure is 6,543,800+6,000, which is included in the expense category (R&D expenses) and transferred to the current year's profit at the end of the year, which belongs to the total profit.
The same is true of cumulative development expenditure. However, the 4 million expenses that meet the capitalization conditions should be included in the cost of fixed assets, not included in the current expense category, and not included in the total profit. Therefore, the total profit only includes 6.5438+0 million.
So the answer is C.