the Secretary of Defense shall submit to the congressional defense committees a comparative study on the defense budgets of the People’s Republic of China and the United States. (3) Objective The objective of the studies required by paragraphs (1) and (2) shall be to provide the people of the United States with an accurate comparison of the defense spending of the People’s Republic of China and the United States. (b) Elements The studies required by subsection (a) shall include, at a minimum, the following: (1) A determination of the amounts invested by the applicable subject country across functional categories for spending, including— (A) defense-related research and development