42 Racing research and development, racing research and development for others, namely, racing research in automotive and motorcycle road racing; automotive, motorcycle, all-terrain vehicle (ATV) and watercraft drag racing; and automotive, motorcycle, all-terrain vehicle (ATV) and off-road racing; camshaft and rocker arm development for use in, namely, military service vehicles, automotive, motorcycle, all-terrain vehicle (ATV), watercraft and off-road racing valve trains